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 |
ASX | Australian Stock Exchange |
ATO | Australian Taxation Office |
CGT | capital gains tax |
Commissioner | Commissioner of Taxation |
CPB | capital protected borrowing |
DGR | deductible gift recipient |
ITAA 1936 | Income Tax Assessment Act 1936 |
ITAA 1997 | Income Tax Assessment Act 1997 |
Reserve Bank | Reserve Bank of Australia |