House of Representatives
New Business Tax System (Imputation) Bill 2002
New Business Tax System (Over-franking Tax) Bill 2002
New Business Tax System (Franking Deficit Tax) Bill 2002
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| A Platform for Consultation | Review of Business Taxation: A Platform for Consultation |
| A Tax System Redesigned | Review of Business Taxation: A Tax System Redesigned |
| ADI | authorised deposit-taking institution |
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| PAYG | pay as you go |
| PST | pooled superannuation trust |
| TAA 1953 | Taxation Administration Act 1953 |