House of Representatives

New International Tax Arrangements (Participation Exemption and Other Measures) Bill 2004

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)


The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
ATO Australian Taxation Office
CGT capital gains tax
Consultation Paper Treasury's consultation paper, Review of International Taxation Arrangements
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
the Board Board of Taxation
the Board's Report Board of Taxation's Report, International Taxation - A Report to the Treasurer

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