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 |
11.45 am AEST on 21 September 1999 | 11.45 am, by legal time in the Australian Capital Territory, on 21 September 1999 |
A Platform for Consultation | Review of Business Taxation: A Platform for Consultation |
A Strong Foundation | Review of Business Taxation: A Strong Foundation |
AEST | Australian Eastern Standard Time |
ANTS | Governments Tax Reform Document: Tax Reform: not a new tax, a new tax system |
ATO | Australian Taxation Office |
CDF | commercial debt forgiveness |
CGT | capital gains tax |
Commissioner | Commissioner of Taxation |
CPI | Consumer Price Index |
FCA 1993 | Financial Corporations (Transfer of Assets and Liabilities) Act 1993 |
ITAA 1936 | Income Tax Assessment Act 1936 |
ITAA 1997 | Income Tax Assessment Act 1997 |
ITRA 1986 | Income Tax Rates Act 1986 |
IT (TP) Act 1997 | Income Tax (Transitional Provisions) Act 1997 |
RSA | retirement savings account |