House of Representatives

International Tax Agreements Amendment Bill (No. 1) 2002

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
Agreements Act International Tax Agreements Act 1953
ATO Australian Taxation Office
CGT capital gains tax
Commissioner Commissioner of Taxation
Convention Convention of 6 August 1982 between the Government of Australia and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
DTA double taxation agreement
DWT dividend withholding tax
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
IWT interest withholding tax
LAPT Listed Australian Property Trust
OECD Model OECD Model Tax Convention on Income and on Capital
REIT Real Estate Investment Trust
REMIC Real Estate Mortgage Investment Conduit
RIC Regulated Investment Company
Russian Agreement Agreement between Australia and Russia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
RWT royalty withholding tax
UN Model United Nations Model Double Taxation Convention between Developed and Developing Countries
US Protocol Protocol amending the Convention between Australia and the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income


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