Senate
Customs Legislation Amendment and Repeal (International Trade Modernisation) Bill 2001
Explanatory Memorandum
(Circulated by authority of the Minister for Justice and Customs, Senator the Hon Christopher Martin Ellison)This memorandum takes account of amendments made by the House of Representatives to the bill as introduced.
Glossary
The following abbreviations and acronyms are used throughout this Explanatory Memorandum:
| ATO | Australian Taxation Office |
| AQIS | Australian Quarantine and Inspection Service |
| CEO | Chief Executive Officer of Customs |
| CMR | Cargo Management Re-engineering |
| Customs Act | Customs Act 1901 |
| Customs Administration Act | Customs Administration Act 1985 |
| Excise Act | Excise Act 1901 |
| GST | Good and Services Tax |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |