House of Representatives
Tax Laws Amendment (Improvements to Self Assessment) Bill (No. 2) 2005
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 |
|---|---|
| ANTS | Tax Reform: not a new tax, a new tax system |
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| SPOR | shorter period of review |
| STS | simplified tax system |
| TAA 1953 | Taxation Administration Act 1953 |
| the Report | Report on Aspects of Income Tax Self Assessment |
| the Review | Review on Aspects of Income Tax Self Assessment |