Explanatory MemorandumCirculated By the Authority of the Treasurer, the Hon Wayne Swan MP
The following abbreviations and acronyms are used throughout this explanatory memorandum.
|ATO||Australian Taxation Office|
|CFC||controlled foreign company|
|CGT||capital gains tax|
|FIF||foreign investment fund|
|ITAA 1936||Income Tax Assessment Act 1936|
|ITAA 1997||Income Tax Assessment Act 1997|
|the Board||Board of Taxation|
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