House of Representatives
Indirect Tax Legislation Amendment Bill 2000
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 |
| ANTS | Government's Tax Reform Document: Tax Reform: not a new tax, a new tax system |
| ATO | Australian Taxation Office |
| BAS | business activity statement |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| CTP | compulsory third party |
| GST | goods and services tax |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| GST Regulations | A New Tax System (Goods and Services Tax) Regulations 1999 |
| GST Transition Act | A New Tax System (Goods and Services Tax Transition) Act 1999 |
| HIA 1973 | Health Insurance Act 1973 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| RBA | running balance account |
| STAA 1992 | Sales Tax Assessment Act 1992 |
| TAA 1953 | Taxation Administration Act 1953 |
| WET | wine equalisation tax |
| WET Act | A New Tax System (Wine Equalisation Tax) Act 1999 |