Senate
New Business Tax System (Thin Capitalisation) Bill 2001
Supplementary Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Requests for amendments and amendments to be moved on behalf of the Government
Glossary
The following abbreviations and acronyms are used throughout this supplementary explanatory memorandum.
| Abbreviation | Definition |
|---|---|
| ADI | authorised deposit-taking institution |
| APRA | Australian Prudential Regulation Authority |
| CFE | controlled foreign entity |
| Debt and Equity Bill | New Business Tax System (Debt and Equity) Bill 2001 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| non-ADI | not an authorised deposit-taking institution |
| TC | thin capitalisation |
| Thin Capitalisation Bill | New Business Tax System (Thin Capitalisation) Bill 2001 |
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