House of Representatives
Indirect Tax Laws Amendment (Assessment) Bill 2012
Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| Board's report | Board of Taxation's Review of the Legal Framework for the Administration of the Goods and Services Tax |
| Commissioner | Commissioner of Taxation |
| Customs | Australian Customs and Border Protection Service |
| Fuel Tax Act | Fuel Tax Act 2006 |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| GST | goods and services tax |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| ITLA Bill | Indirect Tax Laws Amendment (Assessment) Bill 2012 |
| LCT Act | A New Tax System (Luxury Car Tax) Act 1999 |
| LCT | luxury car tax |
| MRRT | minerals resource rent tax |
| MRRT (CA & TP) Bill | Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011 |
| TAA 1953 | Taxation Administration Act 1953 |
| WET Act | A New Tax System (Wine Equalisation Tax) Act 1999 |
| WET | wine equalisation tax |
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