Replacement Explanatory Memorandum(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)
The following abbreviations and acronyms are used throughout this explanatory memorandum.
|CGT||capital gains tax|
|GST Act||A New Tax System (Goods and Services Tax) Act 1999|
|ITAA 1936||Income Tax Assessment Act 1936|
|ITAA 1997||Income Tax Assessment Act 1997|
|MEC group||multiple entry consolidated group|
|MYEFO||2014-15 Mid-Year Economic and Fiscal Outlook|
|SIS Act||Superannuation Industry (Supervision) Act 1993|
|TAA 1953||Taxation Administration Act 1953|
|TFN||tax file number|
|the 2014 amendments||Tax and Superannuation Laws Amendment (2014 Measures No. 3) Act 2014|
|UCA||uniform capital allowance|
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