Explanatory Memorandum(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)
The following abbreviations and acronyms are used throughout this explanatory memorandum.
|2020 Vision||Plantations for Australia: The 2020 Vision|
|A Tax System Redesigned||Review of Business Taxation: A Tax System Redesigned|
|ATO||Australian Taxation Office|
|Commissioner||Commissioner of Taxation|
|ITAA 1936||Income Tax Assessment Act 1936|
|ITAA 1997||Income Tax Assessment Act 1997|
|STS||simplified tax system|
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