House of Representatives

Excise Tariff Amendment Bill (No. 1) 2001

Customs Tariff Amendment Bill (No. 2) 2001

Customs Tariff Amendment Act (No. 2) 2001

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
ACCC Australian Competition and Consumer Commission
ANTS Tax Reform: not a new tax, a new tax system
ATO Australian Taxation Office
avtur aviation kerosene or aviation turbine fuel
BOPS brew on premises shops
Customs Australian Customs Service
Customs Tariff Act Customs Tariff Act 1995
Excise Tariff Act Excise Tariff Act 1921
GST goods and services tax
WET wine equalisation tax
WET Act A New Tax System (Wine Equalisation Tax) Act 1999
WST wholesale sales tax


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