Supplementary Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Glossary
The following abbreviations and acronyms are used throughout this supplementary explanatory memorandum.
| Abbreviation | Definition | 
| ATO | Australian Taxation Office | 
| AVO | Australian Valuation Office | 
| CGT | capital gains tax | 
| Commissioner | Commissioner of Taxation | 
| ITAA 1997 | Income Tax Assessment Act 1997 | 
