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 |
---|---|
ATO | Australian Taxation Office |
ITAA 1936 | Income Tax Assessment Act 1936 |
ITAA 1997 | Income Tax Assessment Act 1997 |
CGT | capital gains tax |
GFLCP | German Forced Labour Compensation Programme |
IOM | International Organisation for Migration |
IWT | interest withholding tax |
ADI | authorised deposit-taking institution |
WHT | withholding tax |
the Foundation | 'Remembrance, Responsibility and Future' Foundation |