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House of Representatives

New Business Tax System (Capital Allowances) Bill 2001

New Business Tax System (Capital Allowances - Transitional and Consequential) Bill 2001

Supplementary 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
CGT capital gains tax
Commissioner Commissioner of Taxation
GST Act A New Tax System (Goods and Services) Act 1999
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
STS Simplified Tax System

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