New Business Tax System (Debt and Equity) Bill 2001

Supplementary Explanatory Memorandum and Correction to the Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)
Amendments to be moved on behalf of the Government


The following abbreviations and acronyms are used throughout this supplementary explanatory memorandum.

Abbreviation Definition
ADI authorised deposit-taking institution
ATO Australian Taxation Office
Commissioner Commissioner of Taxation
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
TAA 1953 Taxation Administration Act 1953

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