House of Representatives
Treasury Laws Amendment (Illicit Tobacco Offences) Bill 2018
Explanatory Memorandum
(Circulated by authority of the Minister for Revenue and Financial Services, Minister for Women and Minister Assisting the Prime Minister for the Public Service, the Hon Kelly O'Dwyer MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ATO | Australian Taxation Office |
| Bill | Treasury Laws Amendment (Illicit Tobacco Offences) Bill 2018 |
| Commissioner | Commissioner of Taxation |
| Criminal Code | The Criminal Code contained in Schedule 1 to the Criminal Code Act 1995 |
| Customs Act | Customs Act 1901 |
| Excise Act | Excise Act 1901 |
| GST | goods and services tax |
| Guide to Framing Commonwealth Offences | Attorney General's Department, 2011, 'A Guide to Framing Commonwealth Offences, Infringement Notices and Enforcement Powers' |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| Kg | kilograms |
| TAA 1953 | Taxation Administration Act 1953 |