House of Representatives

New Business Tax System (Capital Allowances) Bill 1999

Supplementary Explanatory Memorandum and correction

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)


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
CGT capital gains tax
IRU indefeasible right to use a portion of an international telecommunications submarine cable system
ITAA 1997 Income Tax Assessment Act 1997

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