Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP and the Minister for Immigration and Border Protection, the Hon Scott Morrison MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
Abbreviation | Definition |
CTA 1995 | Customs Tariff Act 1995 |
CTAPSO 2014 | Customs Tariff Amendment (Product Stewardship for Oil) Bill 2014 |
ETA 1921 | Excise Tariff Act 1921 |
ETAPSO 2014 | Excise Tariff Amendment (Product Stewardship for Oil) Bill 2014 |
Oils | petroleum-based oils, greases and their synthetic equivalents |
PSO Scheme | Product Stewardship for Oil Scheme |