House of Representatives
Taxation Laws Amendment Bill (No. 2) 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 |
|---|---|
| ADF | Australian Defence Force |
| CFC | controlled foreign company |
| CGT | capital gains tax |
| FIF | foreign investment fund |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| SCV | special category visa |