View full documentView full document Previous section | Next section
House of Representatives

New Business Tax System (Miscellaneous) Bill 1999

New Business Tax System (Venture Capital Deficit Tax) Bill 1999

New Business Tax System (Venture Capital Deficit Tax) Act 2000

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
ADF approved deposit fund
A Platform for Consultation Review of Business Taxation: A Platform for Consultation
A Tax System Redesigned Review of Business Taxation: A Tax System Redesigned
ANTS Governments Tax Reform Document: Tax Reform: not a new tax, a new tax system
Capital Allowances Bill New Business Tax System (Capital Allowances) Bill 1999
Capital Gains Tax Bill New Business Tax System (Capital Gains Tax) Bill 1999
CGT capital gains tax
Commissioner Commissioner of Taxation
CS/RA complying superannuation/roll-over annuity
FAT franking additional tax
HECS Higher Education Contribution Scheme
Income Tax Rates Bill No. 1 New Business Tax System (Income Tax Rates) Bill (No. 1) 1999
Integrity and Other Measures Bill New Business Tax System (Integrity and Other Measures) Bill 1999
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
PAYE Pay as you earn
PDF pooled development fund
section 46 rebate rebate available under section 46 and 46A of the ITAA 1936
SME small and medium business enterprises
the Recommendations Review of Business Taxation: A Tax System Redesigned
the Review Review of Business Taxation


View full documentView full documentBack to top