House of Representatives
International Tax Agreements Amendment Bill (No. 2) 2008
Explanatory Memorandum
Circulated By the Authority of the Treasurer, the Hon Wayne Swan MpGlossary
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 |