House of Representatives
Taxation Laws Amendment Bill (No. 1) 2003
Revised 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 |
|---|---|
| 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 |