House of Representatives

Taxation Laws Amendment Bill (No. 2) 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
ADF Australian Defence Force
CFC controlled foreign company
CGT capital gains tax
FIF foreign investment fund
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
SCV special category visa

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