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House of Representatives

International Tax Agreements Amendment Bill (No. 2) 2008

Explanatory Memorandum

Circulated By the Authority of the Treasurer, the Hon Wayne Swan Mp

Glossary

The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
Agreement the existing Agreement as amended by the Protocol
Agreements Act 1953 International Tax Agreements Act 1953
ATO Australian Taxation Office
Commissioner Commissioner of Taxation
existing Agreement Agreement between the Government of Australia and the Government of the Republic of South Africa for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and its Protocol (both signed on 1 July 1999)
GATS General Agreement on Trade in Services
GST goods and services tax
ITAA 1936 Income Tax Assessment Act 1936
MFN most favoured nation
OECD Organisation for Economic Co-operation and Development
OECD Model OECD Model Tax Convention on Income and on Capital
OECD Model Commentary the Commentaries on the Articles of the OECD Model Tax Convention
Protocol Protocol amending the Agreement between the Government of Australia and the Government of the Republic of South Africa for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (signed on 31 March 2008)
UK United Kingdom of Great Britain and Northern Ireland


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