House of Representatives
International Tax Agreements Amendment Bill (No. 1) 2008
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon Wayne Swan MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| Agreements Act 1953 | International Tax Agreements Act 1953 |
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| GATS | General Agreement on Trade in Services |
| GST | goods and services tax |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| 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 to the Convention between Australia and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income |
| the existing Agreement | the Agreement between the Commonwealth of Australia and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and its associated Protocol, that were signed in Canberra on 20 March 1969 |
| this Convention | the Convention between Australia and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and its associated Protocol and Exchange of Notes, which were signed in Tokyo on 31 January 2008 |
| UK | United Kingdom of Great Britain and Northern Ireland |
| US | United States of America |
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