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 |
---|---|
ATO | Australian Taxation Office |
CGT | capital gains tax |
Consultation Paper | Treasury's consultation paper, Review of International Taxation Arrangements |
ITAA 1936 | Income Tax Assessment Act 1936 |
ITAA 1997 | Income Tax Assessment Act 1997 |
the Board | Board of Taxation |
the Board's Report | Board of Taxation's Report, International Taxation - A Report to the Treasurer |