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House of Representatives

Treasury Laws Amendment (International Tax Agreements) Bill 2019

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Josh Frydenberg MP)


The following abbreviations and acronyms are used throughout this Explanatory Memorandum.

Abbreviation Definition
Agreements Act International Tax Agreements Act 1953
Assessment Acts The ITAA 1936 and ITAA 1997
BEPS Base Erosion and Profit Shifting
Convention Convention between the Government of Australia and the Government of the State of Israel for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance
FBT Act Fringe Benefits Tax Assessment Act 1986
G20 Group of 20
Israel The State of Israel
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
OECD Organisation for Economic Cooperation and Development
OECD Model OECD Model Tax Convention on Income and on Capital
OECD Model Commentary OECD Model Convention Commentaries (contained in the OECD Model Tax Convention on Income and Capital Full Version (as it read on 21 November 2017)

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