House of Representatives
International Tax Agreements Amendment Bill (No. 1) 2002
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 |
| Agreements Act | International Tax Agreements Act 1953 |
| ATO | Australian Taxation Office |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| Convention | Convention of 6 August 1982 between the Government of Australia and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income |
| DTA | double taxation agreement |
| DWT | dividend withholding tax |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| IWT | interest withholding tax |
| LAPT | Listed Australian Property Trust |
| OECD Model | OECD Model Tax Convention on Income and on Capital |
| REIT | Real Estate Investment Trust |
| REMIC | Real Estate Mortgage Investment Conduit |
| RIC | Regulated Investment Company |
| Russian Agreement | Agreement between Australia and Russia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income |
| RWT | royalty withholding tax |
| UN Model | United Nations Model Double Taxation Convention between Developed and Developing Countries |
| US Protocol | Protocol amending the Convention between Australia and the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income |