House of Representatives

Taxation Laws Amendment Bill (No. 5) 2003

Supplementary Explanatory Memorandum

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

Glossary

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

Abbreviation Definition
Commissioner Commissioner of Taxation
ETP eligible termination payment
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
TLAB 5 2003 Taxation Laws Amendment Bill (No. 5) 2003