Revised 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 |
| ADF | approved deposit fund |
| Agreements Act | Social Security (International Agreements) Act 1999 |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| MLA 1986 | Medicare Levy Act 1986 |
| SATO | Senior Australians Tax Offset |
| SSA 1991 | Social Security Act 1991 |
| VEA 1986 | Veterans Entitlement Act 1986 |