House of Representatives
Taxation Laws Amendment Bill (No. 3) 2001
Supplementary Explanatory Memorandum
Amendments to be moved on behalf of the Government
Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum
| Abbreviation | Definition |
|---|---|
| BAS | business activity statement |
| COIN | company instalments |
| Commissioner | Commissioner of Taxation |
| GDP | gross domestic product |
| GIC | general interest charge |
| GST | goods and services tax |
| GST Transition Act | A New Tax System (Goods and Services Tax Transition) Act 1999 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| PAYG | pay as you go |
| RBA | Reserve Bank of Australia |
| TAA 1953 | Taxation Administration Act 1953 |