Supplementary Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Glossary
The following abbreviations and acronyms are used throughout this supplementary explanatory memorandum.
| Abbreviation | Definition |
|---|---|
| Commissioner | Commissioner of Taxation |
| ETP | eligible termination payment |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| TLAB 5 2003 | Taxation Laws Amendment Bill (No. 5) 2003 |