House of Representatives
Tax Laws Amendment (Foreign Source Income Deferral) Bill (No. 1) 2010
Explanatory Memorandum
Circulated By the Authority of the Treasurer, the Hon Wayne Swan MPGlossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ATO | Australian Taxation Office |
| CFC | controlled foreign company |
| CGT | capital gains tax |
| FIF | foreign investment fund |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| the Board | Board of Taxation |
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