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 |
---|---|
ATO | Australian Taxation Office |
Commissioner | Commissioner of Taxation |
Customs Act | Customs Act 1901 |
DAFGS | Diesel and Alternative Fuels Grants Scheme |
DAFGSA 1999 | Diesel and Alternative Fuels Grants Scheme Act 1999 |
DFRS | Diesel Fuel Rebate Scheme |
Excise Act | Excise Act 1901 |
GVM | gross vehicle mass |