House of Representatives
International Tax Agreements Amendment Bill (No. 1) 2006
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 |
| A$ | in Australian dollars |
| Commissioner | Commissioner of Taxation |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| NZ Tax Commissioner | The New Zealand Commissioner for Inland Revenue |
| OECD | Organisation for Economic Co-operation and Development |
| OECD Model | OECD Model Tax Convention on Income and on Capital |
| TAA 1953 | Taxation Administration Act 1953 |
| the Agreement | Agreement between the Government of Australia and the Government of New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income |
| the Assessment Acts | Income Tax Assessment Act 1936 (ITAA 1936) and the Income Tax Assessment Act 1997 (ITAA 1997) |
| the Protocol | Protocol amending the Agreement between the Government of Australia and the Government of New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income |
| the Register | Foreign Revenue Claims Register |