House of Representatives
Tax Laws Amendment (2010 GST Administration Measures No. 1) Bill 2010
Explanatory Memorandum
Circulated By the Authority of the Treasurer, the Hon Wayne Swan MpGlossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| BAS | business activity statement |
| GST | goods and services tax |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| TAA 1953 | Taxation Administration Act 1953 |