House of Representatives
Treasury Laws Amendment (GST Integrity) Bill 2017
Explanatory Memorandum
(Circulated by authority of the Acting Minister for Revenue and Financial Services, Senator the Hon Mathias Cormann)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| BAS | business activity statement |
| Commissioner | Commissioner of Taxation |
| GST | goods and services tax |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |