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House of Representatives

International Tax Agreements Amendment Bill (No. 1) 2008

Explanatory Memorandum

(Circulated by the authority of the Treasurer, the Hon Wayne Swan MP)

Glossary

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

Abbreviation Definition
Agreements Act 1953 International Tax Agreements Act 1953
ATO Australian Taxation Office
Commissioner Commissioner of Taxation
GATS General Agreement on Trade in Services
GST goods and services tax
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
OECD Organisation for Economic Co-operation and Development
OECD Model OECD Model Tax Convention on Income and on Capital
OECD Model Commentary The Commentaries on the Articles of the OECD Model Tax Convention
Protocol Protocol to the Convention between Australia and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
the existing Agreement the Agreement between the Commonwealth of Australia and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and its associated Protocol, that were signed in Canberra on 20 March 1969
this Convention the Convention between Australia and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and its associated Protocol and Exchange of Notes, which were signed in Tokyo on 31 January 2008
UK United Kingdom of Great Britain and Northern Ireland
US United States of America


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