House of Representatives
International Tax Agreements Amendment Bill (No. 2) 2002
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 |
|---|---|
| ASEAN | Association of South East Asian Nations |
| ATO | Australian Taxation Office |
| Canadian Convention | Protocol amending the Convention between the Government of Australia and the Government of Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income |
| CFC | Controlled foreign corporation |
| Commissioner | Commissioner of Taxation |
| DTA | Double taxation agreement |
| DTC | Double tax convention |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| Malaysian Agreement | Second Protocol amending the Agreement between the Government of Australia and the Government of Malaysia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income |
| OECD | Organisation for Economic Co-Operation and Development |
| OECD Model | OECD Model Tax Convention on Income and on Capital |
| The Agreements Act | International Tax Agreements Act 1953 |
| UN Model | United Nations Model Double Taxation Convention between Developed and Developing Countries |
| US Convention | Convention between the Government of Australia and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income |