Senate
New Business Tax System (Debt and Equity) Bill 2001
Supplementary Explanatory Memorandum and Correction to the Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Amendments to be moved on behalf of the Government
Glossary
The following abbreviations and acronyms are used throughout this supplementary explanatory memorandum.
| Abbreviation | Definition |
|---|---|
| ADI | authorised deposit-taking institution |
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| TAA 1953 | Taxation Administration Act 1953 |