House of Representatives

Tax Laws Amendment (Small Business Measures) Bill 2004

Tax Laws Amendment (Small Business Measures) Act 2004

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
Commissioner Commissioner of Taxation
GST goods and services tax
GST Act A New Tax System (Goods and Services Tax) Act 1999

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