House of Representatives
Indirect Tax Legislation Amendment Bill 2000
Supplementary 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 |
|---|---|
| ABN | Australian Business Number |
| ABN Act | A New Tax System (Australian Business Number) Act 1999 |
| ATO | Australian Taxation Office |
| AOU | application to own use |
| BAS | business activity statement |
| BYO | bring your own |
| Commissioner | Commissioner of Taxation |
| Customs Act | Customs Act 1901 |
| FBT | fringe benefits tax |
| GST | goods and services tax |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| GST Transition Act | A New Tax System (Goods and Services Tax Transition) Act 1999 |
| LCT | luxury car tax |
| LCT Act | A New Tax System (Luxury Car Tax) Act 1999 |
| WET | wine equalisation tax |
| WET Act | A New Tax System (Wine Equalisation Tax) Act 1999 |
| WST | wholesale sales tax |