House of Representatives
Treasury Laws Amendment (Foreign Resident Capital Gains Withholding Payments) Bill 2017
Treasury Laws Amendment (Foreign Resident Capital Gains Withholding Payments) Act 2017
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Scott Morrison MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| Commissioner | Commissioner of Taxation |
| CGT | capital gains tax |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| TAA 1953 | Taxation Administration Act 1953 |
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