House of Representatives
New Business Tax System (Income Tax Rates) Bill (No. 2) 1999
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 |
---|---|
A Platform for Consultation | Review of Business Taxation: A Platform for Consultation |
A Tax System Redesigned | Review of Business Taxation: A Tax System Redesigned |
ANTS | Government's Tax Reform Document: Tax Reform: not a new tax, a new tax system |
CGT | capital gains tax |
Integrity and Other Measures Bill | New Business Tax System (Integrity and Other Measures) Bill 1999 |
ITAA 1936 | Income Tax Assessment Act 1936 |
ITAA 1997 | Income Tax Assessment Act 1997 |
ITRA 1986 | Income Tax Rates Act 1986 |
the Recommendations | Review of Business Taxation: A Tax System Redesigned |
the Review | Review of Business Taxation |
the start time | 11.45 am, by legal time in the Australian Capital Territory, on 21 September 1999 |
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