Senate
Taxation Laws Amendment Bill (No. 3) 2003
Revised Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Previous citation Taxation Laws Amendment Bill (No. 8) 2002
Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
|---|---|
| AGL | Australian Gas Light Company |
| ATO | Australian Taxation Office |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| Conversion Act | AGL Corporate Conversion Act 2002 of New South Wales |
| ESS | employee share scheme |
| ETP | eligible termination payment |
| FBT | fringe benefits tax |
| FBTAA 1986 | Fringe Benefits Tax Assessment Act 1986 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| IT(TP) Act 1997 | Income Tax (Transitional Provisions) Act 1997 |
| Minister | Minister for Revenue and Assistant Treasurer |
| PRRT | petroleum resource rent tax |
| PRRTAA 1987 | Petroleum Resource Rent Tax Assessment Act 1987 |
| RBL | reasonable benefit limit |
| UNHCR | United Nations High Commissioner for Refugees |