House of Representatives

Tax Laws Amendment (2006 Measures No. 4) Bill 2006

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
CGT capital gains tax
Commissioner Commissioner of Taxation
Family Law Act Family Law Act 1975
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
MEC group multiple entry consolidated group
OECD Organisation for Economic Co-operation and Development
OECD Model OECD Model Tax Convention on Income and on Capital

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