EXPLANATORY MEMORANDUM(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)
The following abbreviations and acronyms are used throughout this explanatory memorandum.
|ADF||approved deposit fund|
|Agreements Act||Social Security (International Agreements) Act 1999|
|CGT||capital gains tax|
|Commissioner||Commissioner of Taxation|
|ITAA 1936||Income Tax Assessment Act 1936|
|ITAA 1997||Income Tax Assessment Act 1997|
|MLA 1986||Medicare Levy Act 1986|
|SATO||Senior Australians Tax Offset|
|SSA 1991||Social Security Act 1991|
|VEA 1986||Veterans Entitlement Act 1986|
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