House of Representatives
Excise Tariff Amendment (Tobacco) Bill 2014
Customs Tariff Amendment (Tobacco) Bill 2014
Customs Tariff Amendment (Tobacco) Act 2014
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP, and the Assistant Minister for Immigration and Border Protection, Senator the Hon Michaelia Cash)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ABS | Australian Bureau of Statistics |
| ACBPS | Australian Customs and Boarder Protection Service |
| AFTS | Australia's Future Tax System |
| ASH | Action on Smoking and Health |
| ATO | Australian Taxation Office |
| AWOTE | average weekly ordinary time earnings |
| COAG | Council of Australian Governments |
| COPD | chronic obstructive pulmonary disease |
| CPI | consumer price index |
| CTA 1995 | Customs Tariff Act 1995 |
| Customs Bill | Customs Tariff Amendment (Tobacco) Bill 2014 |
| ENDS | electronic nicotine delivery systems |
| ETA 1921 | Excise Tariff Act 1921 |
| Excise Bill | Excise Tariff Amendment (Tobacco) Bill 2014 |
| FCTC | Framework Convention on Tobacco Control |
| FOFA | Future of Financial Advice |
| GST | goods and services tax |
| NBER | National Bureau of Economic Research |
| NCD | non-communicable disease |
| NPHS | National Preventative Health Strategy |
| NTS | National Tobacco Strategy |
| OBPR | Office of Best Practice Regulation |
| PBS | Pharmaceutical Benefits Scheme |
| RBCO | Regulatory Burden and Cost Offset |
| RIS | regulation impact statement |
| RMIT University | Royal Melbourne Institute of Technology University |
| RYO | roll-your-own |
| Taskforce | National Preventative Health Taskforce |
| TGA | Therapeutic Goods Administration |
| the Commissioner | Commissioner of Taxation |
| UK | United Kingdom |
| US | United States |
| USA | United States of America |
| WHO | World Health Organization |