House of Representatives

Taxation Laws Amendment Bill (No. 1) 2003

Revised 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
ADI authorised deposit-taking institution
ATO Australian Taxation Office
CGT capital gains tax
Commissioner Commissioner of Taxation
CTP compulsory third party
GFLCP German Forced Labour Compensation Programme
GST goods and services tax
GST Act A New Tax System (Goods and Services Tax) Act 1999
GST Transition Act A New Tax System (Goods and Services Tax Transition) Act 1999
IOM International Organisation for Migration
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
IWT interest withholding tax
the Foundation 'Remembrance, Responsibility and Future' Foundation
WHT withholding tax

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