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)Glossary
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 |