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 |
2020 Vision | Plantations for Australia: The 2020 Vision |
A Tax System Redesigned | Review of Business Taxation: A Tax System Redesigned |
ATO | Australian Taxation Office |
Commissioner | Commissioner of Taxation |
ITAA 1936 | Income Tax Assessment Act 1936 |
ITAA 1997 | Income Tax Assessment Act 1997 |
STS | simplified tax system |