Supplementary Explanatory Memorandum(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)
The following abbreviations and acronyms are used throughout this supplementary explanatory memorandum.
|ADI||authorised deposit-taking institution|
|APRA||Australian Prudential Regulation Authority|
|CFE||controlled foreign entity|
|Debt and Equity Bill||New Business Tax System (Debt and Equity) Bill 2001|
|ITAA 1936||Income Tax Assessment Act 1936|
|ITAA 1997||Income Tax Assessment Act 1997|
|non-ADI||not an authorised deposit-taking institution|
|Thin Capitalisation Bill||New Business Tax System (Thin Capitalisation) Bill 2001|
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