Supplementary Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Glossary
The following abbreviations and acronyms are used throughout this supplementary explanatory memorandum.
Abbreviation | Definition |
ATO | Australian Taxation Office |
AVO | Australian Valuation Office |
CGT | capital gains tax |
Commissioner | Commissioner of Taxation |
ITAA 1997 | Income Tax Assessment Act 1997 |