House of Representatives

New Business Tax System (Income Tax Rates) Bill (No. 2) 1999

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
A Platform for Consultation Review of Business Taxation: A Platform for Consultation
A Tax System Redesigned Review of Business Taxation: A Tax System Redesigned
ANTS Government's Tax Reform Document: Tax Reform: not a new tax, a new tax system
CGT capital gains tax
Integrity and Other Measures Bill New Business Tax System (Integrity and Other Measures) Bill 1999
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
ITRA 1986 Income Tax Rates Act 1986
the Recommendations Review of Business Taxation: A Tax System Redesigned
the Review Review of Business Taxation
the start time 11.45 am, by legal time in the Australian Capital Territory, on 21 September 1999


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