House of Representatives
New International Tax Arrangements Bill 2003
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 |
|---|---|
| ADF | approved deposit fund |
| A Tax System Redesigned | Review of Business Taxation: A Tax System Redesigned |
| ATO | Australian Taxation Office |
| CFC | controlled foreign company |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| FIF | foreign investment fund |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| IWT | interest withholding tax |
| PST | pooled superannuation trust |