House of Representatives

International Tax Agreements Amendment Bill (No. 2) 2002

Explanatory Memorandum

(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
ASEAN Association of South East Asian Nations
ATO Australian Taxation Office
Canadian Convention Protocol amending the Convention between the Government of Australia and the Government of Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
CFC Controlled foreign corporation
Commissioner Commissioner of Taxation
DTA Double taxation agreement
DTC Double tax convention
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
Malaysian Agreement Second Protocol amending the Agreement between the Government of Australia and the Government of Malaysia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
OECD Organisation for Economic Co-Operation and Development
OECD Model OECD Model Tax Convention on Income and on Capital
The Agreements Act International Tax Agreements Act 1953
UN Model United Nations Model Double Taxation Convention between Developed and Developing Countries
US Convention Convention between the Government of Australia and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income


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