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 |
---|---|
AAT | Administrative Appeals Tribunal |
ABN | Australian Business Number |
ATO | Australian Taxation Office |
Commissioner | Commissioner of Taxation |
DAFGS | Diesel and Alternative Fuels Grants Scheme |
DFRS | Diesel Fuel Rebate Scheme |
EG(C)S | Energy Grants (Credits) Scheme |
ITAA 1936 | Income Tax Assessment Act 1936 |
ITAA 1997 | Income Tax Assessment Act 1997 |
PGBAA | Product Grants and Benefits Administration Act 2000 |
TAA 1953 | Taxation Administration Act 1953 |