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 |
---|---|
Commissioner | Commissioner of Taxation |
FBT | fringe benefits tax |
FBTAA 1986 | Fringe Benefits Tax Assessment Act 1986 |
FMD | farm management deposit |
GST | goods and services tax |
GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
ITAA 1936 | Income Tax Assessment Act 1936 |
ITAA 1997 | Income Tax Assessment Act 1997 |