House of Representatives
International Tax Agreements Amendment Bill (No. 1) 2009
Explanatory Memorandum
Circulated By the Authority of the Treasurer, the Hon Wayne Swan MpGlossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| Agreements Act | International Tax Agreements Act 1953 |
| ATO | Australian Taxation Office |
| BVI | British Virgin Islands |
| BVI Agreement | Agreement between the Government of Australia and the Government of the British Virgin Islands for the Allocation of Taxing Rights with Respect to Certain Income of Individuals |
| Commissioner | Commissioner of Taxation |
| FBTAA 1986 | Fringe Benefits Tax Assessment Act 1986 |
| IoM | Isle of Man |
| IoM Agreement | Agreement between the Government of Australia and the Government of the Isle of Man for the Allocation of Taxing Rights with Respect to Certain Income of Individuals and to Establish a Mutual Agreement Procedure in Respect of Transfer Pricing Adjustments |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |