Legal database - View: Extrinsic Materials: Tax Laws Amendment (Retirement Villages) Act 2004 - Explanatory Memorandum

House of Representatives

Tax Laws Amendment (Retirement Villages) Bill 2004

Tax Laws Amendment (Retirement Villages) Act 2004

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
Commissioner	Commissioner of Taxation
GST	goods and services tax
GST Act	A New Tax System (Goods and Services Tax) Act 1999
TAA 1953	Taxation Administration Act 1953