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 |
---|---|
A Platform for Consultation | Review of Business Taxation: A Platform for Consultation |
A Tax System Redesigned | Review of Business Taxation: A Tax System Redesigned |
ANTS | Government's Tax Reform Document: Tax Reform: not a new tax, a new tax system |
CGT | capital gains tax |
Integrity and Other Measures Bill | New Business Tax System (Integrity and Other Measures) Bill 1999 |
ITAA 1936 | Income Tax Assessment Act 1936 |
ITAA 1997 | Income Tax Assessment Act 1997 |
ITRA 1986 | Income Tax Rates Act 1986 |
the Recommendations | Review of Business Taxation: A Tax System Redesigned |
the Review | Review of Business Taxation |
the start time | 11.45 am, by legal time in the Australian Capital Territory, on 21 September 1999 |