House of Representatives
New Business Tax System (Debt and Equity) Bill 2001
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 |
|---|---|
| A Platform for Consultation | Review of Business Taxation: A Platform for Consultation |
| A Tax System Redesigned | Review of Business Taxation: A Tax System Redesigned |
| ADI | authorised deposit-taking institution |
| ANTS | Governments Tax Reform Document: Tax Reform: not a new tax, a new tax system |
| APRA | Australian Prudential Regulation Authority |
| ATO | Australian Taxation Office |
| CFC | controlled foreign company |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| CPS | converting preference share |
| FDA | foreign dividend account |
| FIF | foreign investment fund |
| FRN | floating rate notes |
| PAYG | pay as you go |
| SPV | special purpose vehicle |
| TAA 1953 | Taxation Administration Act 1953 |