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House of Representatives

Tax Laws Amendment (2006 Measures No. 5) Bill 2006

Tax Laws Amendment (2006 Measures No. 5) Act 2006

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
FBT fringe benefits tax
FBTAA 1986 Fringe Benefits Tax Assessment Act 1986
GST Act A New Tax System (Goods and Services Tax) Act 1999
GST goods and services tax