Senate
Taxation Laws Amendment Bill (No. 3) 2002
Revised Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)
(This memorandum takes account of amendments made by the House of Representatives to the bill as introduced)
Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
|---|---|
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| 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 |
| ICDR | intercorporate dividend rebate |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |