Explanatory Memorandum(Circulated by authority of the Treasurer, the Hon Peter Costello MP)
The following abbreviations and acronyms are used throughout this explanatory memorandum.
|ATO||Australian Taxation Office|
|CGT||capital gains tax|
|Commissioner||Commissioner of Taxation|
|Family Law Act||Family Law Act 1975|
|ITAA 1936||Income Tax Assessment Act 1936|
|ITAA 1997||Income Tax Assessment Act 1997|
|MEC group||multiple entry consolidated group|
|OECD||Organisation for Economic Co-operation and Development|
|OECD Model||OECD Model Tax Convention on Income and on Capital|
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