House of Representatives
Sales Tax (Customs) (Industrial Safety Equipment) Bill 2000
Sales Tax (Customs) (Industrial Safety Equipment) Act 2000
Sales Tax (Excise) (Industrial Safety Equipment) Bill 2000
Sales Tax (Excise) (Industrial Safety Equipment) Act 2000
Sales Tax (General) (Industrial Safety Equipment) Bill 2000
Sales Tax (General) (Industrial Safety Equipment) Act 2000
Sales Tax (Industrial Safety Equipment) (Transitional Provisions) Bill 2000
Sales Tax (Industrial Safety Equipment) (Transitional Provisions) Act 2000
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 |
|---|---|
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| modification Bills |
Sales Tax (Customs) (Industrial Safety Equipment) Bill 2000; Sales Tax (Excise) (Industrial Safety Equipment) Bill 2000; and Sales Tax (General) (Industrial Safety Equipment) Bill 2000 |
| ST (E & C) Act | Sales Tax (Exemptions and Classifications) Act 1992 |
| STAA 1992 | Sales Tax Assessment Act 1992 |