Senate
Taxation Laws Amendment (Film Incentives) Bill 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 |
| AAT | Administrative Appeals Tribunal |
| ABN | Australian Business Number |
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| DCITA | Department of Communications, Information Technology and the Arts |
| DVD | digital video disk |
| FFC | Australian Film Finance Corporation |
| FBT | fringe benefit tax |
| GST | goods and services tax |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| MPAA | Motion Picture Association of America |
| OECD | Organisation of Economic Cooperation and Development |
| QAE | qualifying Australian production expenditure |
| The Board | Film Certification Advisory Board |
| USA | United States of America |