House of Representatives
Taxation Laws Amendment Bill (No. 4) 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 | approved deposit institution |
| ATO | Australian Taxation Office |
| CFC | controlled foreign company |
| CFE | controlled foreign entity |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| FIF | foreign investment fund |
| IT | information technology |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| LNG | liquid national gas |
| LPG | liquid petroleum gas |
| PE | permanent establishment |
| SCV | special category visa |
| TAA 1953 | Taxation Administration Act 1953 |
| TC control interests | thin capitalisation control interests |
| TC control rules | thin capitalisation control rules |