View full documentView full document Previous section | Next section
House of Representatives

Taxation Laws Amendment (Film Incentives) Bill 2002

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)


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

Abbreviation Definition
AAT Administrative Appeals Tribunal
ABN Australian Business Number
ATO Australian Taxation Office
Commissioner Commissioner of Taxation
DCITA Department of Communications, Information Technology and the Arts
DVD digital video disk
FFC Australian Film Finance Corporation
FBT fringe benefit tax
GST goods and services tax
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
MPAA Motion Picture Association of America
OECD Organisation of Economic Cooperation and Development
QAE qualifying Australian production expenditure
The Board Film Certification Advisory Board
USA United States of America

View full documentView full documentBack to top