House of Representatives
Treasury Laws Amendment (International Tax Agreements) Bill 2019
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Josh Frydenberg MP)Glossary
The following abbreviations and acronyms are used throughout this Explanatory Memorandum.
| Abbreviation | Definition |
| Agreements Act | International Tax Agreements Act 1953 |
| Assessment Acts | The ITAA 1936 and ITAA 1997 |
| BEPS | Base Erosion and Profit Shifting |
| Convention | Convention between the Government of Australia and the Government of the State of Israel for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance |
| FBT Act | Fringe Benefits Tax Assessment Act 1986 |
| G20 | Group of 20 |
| Israel | The State of Israel |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| OECD | Organisation for Economic Cooperation and Development |
| OECD Model | OECD Model Tax Convention on Income and on Capital |
| OECD Model Commentary | OECD Model Convention Commentaries (contained in the OECD Model Tax Convention on Income and Capital Full Version (as it read on 21 November 2017) |
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