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 |
|---|---|
| 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 |