Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon Peter Costello MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
Abbreviation | Definition |
---|---|
ABS | Australian Bureau of Statistics |
Commissioner | Commissioner of Taxation |
FaCS Secretary | the Secretary to the Department of Family and Community Services |
GST | goods and services tax |
ITAA 1936 | Income Tax Assessment Act 1936 |
ITAA 1997 | Income Tax Assessment Act 1997 |
PAYG | pay as you go |
TAA 1953 | Taxation Administration Act 1953 |
WET | wine equalisation tax |