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New Business Tax System (Thin Capitalisation) Bill 2001

Supplementary Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)
Requests for amendments and 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
APRA Australian Prudential Regulation Authority
CFE controlled foreign entity
Debt and Equity Bill New Business Tax System (Debt and Equity) Bill 2001
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
non-ADI not an authorised deposit-taking institution
TC thin capitalisation
Thin Capitalisation Bill New Business Tax System (Thin Capitalisation) Bill 2001

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