House of Representatives
New International Tax Arrangements (Participation Exemption and Other Measures) Bill 2004
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 |