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House of Representatives

Taxation Laws Amendment Bill (No. 1) 2003

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
ATO Australian Taxation Office
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
CGT capital gains tax
GFLCP German Forced Labour Compensation Programme
IOM International Organisation for Migration
IWT interest withholding tax
ADI authorised deposit-taking institution
WHT withholding tax
the Foundation 'Remembrance, Responsibility and Future' Foundation

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