House of Representatives
Tax Laws Amendment (2006 Measures No. 4) Bill 2006
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 |
| ATO | Australian Taxation Office |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| Family Law Act | Family Law Act 1975 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| MEC group | multiple entry consolidated group |
| OECD | Organisation for Economic Co-operation and Development |
| OECD Model | OECD Model Tax Convention on Income and on Capital |