Explanatory MemorandumCirculated by the authority of the Treasurer, the Hon Wayne Swan MP
The following abbreviations and acronyms are used throughout this explanatory memorandum.
|AEST||Australian Eastern Standard Time|
|ATO||Australian Taxation Office|
|CGT||capital gains tax|
|Commissioner||Commissioner of Taxation|
|ESS||employee share scheme|
|FBT||fringe benefits tax|
|FBTAA 1986||Fringe Benefits Tax Assessment Act 1986|
|ITAA 1936||Income Tax Assessment Act 1936|
|ITAA 1997||Income Tax Assessment Act 1997|
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