Explanatory Memorandum(Circulated by the authority of the Treasurer, the Hon Wayne Swan MP)
The following abbreviations and acronyms are used throughout this explanatory memorandum.
|Commissioner||Commissioner of Taxation|
|ITAA 1997||Income Tax Assessment Act 1997|
|MEC group||multiple entry consolidated group|
|MIT||managed investment trust|
|TAA 1953||Taxation Administration Act 1953|
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