House of Representatives
Venture Capital Bill 2002
Taxation Laws Amendment (Venture Capital) 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 |
| AAT | Administrative Appeals Tribunal |
| AFOF | Australian venture capital fund of funds |
| ATO | Australian Taxation Office |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| DITR | Department of Industry, Tourism, and Resources |
| GDP | gross domestic product |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| OECD | Organisation for Economic Co-Operation & Development |
| PDF Act 1992 | Pooled Development Funds Act 1992 |
| PDF Board | PDF Registration Board established under the Pooled Development Funds Act 1992 |
| TLA(VC) Bill | Taxation Laws Amendment (Venture Capital) Bill 2002 |
| VCLP | venture capital limited partnership |
| VCMP | venture capital management partnership |
| VC Bill | Venture Capital Bill 2002 |