House of Representatives

International Tax Agreements Amendment Bill 2003

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
2003 United Kingdom convention Convention between the Government of Australia and the Government of United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains
2003 United Kingdom Notes Exchange of Notes associated with the Convention between the Government of Australia and the Government of United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains
A Tax System Redesigned Review of Business Taxation: A Tax System Redesigned
A$ Australian dollars
Agreements Act International Tax Agreements Act 1953
ATO Australian Taxation Office
Commissioner Commissioner of Taxation
FBT fringe benefits tax
GATS General Agreement on Trade in Services
GDP gross domestic product
GST goods and services tax
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
Mexican agreement Agreement between the Government of Australia and the Government of the United Mexican States for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
OECD Organisation for Economic Co-operation and Development
OECD Model OECD Model Tax Convention on Income and on Capital
tax treaty includes double tax agreement and double tax convention
Treasury The Commonwealth Department of the Treasury
UN Model United Nations Model Double Taxation Convention between Developed and Developing Countries


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