House of Representatives
New Business Tax System (Integrity and Other Measures) Bill 1999
New Business Tax System (Former Subsidiary Tax Imposition) Bill 1999
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 |
| 11.45 am AEST on 21 September 1999 | 11.45 am, by legal time in the Australian Capital Territory, on 21 September 1999 |
| A Platform for Consultation | Review of Business Taxation: A Platform for Consultation |
| A Strong Foundation | Review of Business Taxation: A Strong Foundation |
| AEST | Australian Eastern Standard Time |
| ANTS | Governments Tax Reform Document: Tax Reform: not a new tax, a new tax system |
| ATO | Australian Taxation Office |
| CDF | commercial debt forgiveness |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| CPI | Consumer Price Index |
| FCA 1993 | Financial Corporations (Transfer of Assets and Liabilities) Act 1993 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| ITRA 1986 | Income Tax Rates Act 1986 |
| IT (TP) Act 1997 | Income Tax (Transitional Provisions) Act 1997 |
| RSA | retirement savings account |