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 |
| Customs Act | Customs Act 1901 |
| DAFGS | Diesel and Alternative Fuels Grants Scheme |
| DAFGSA 1999 | Diesel and Alternative Fuels Grants Scheme Act 1999 |
| DFRS | Diesel Fuel Rebate Scheme |
| Excise Act | Excise Act 1901 |
| GVM | gross vehicle mass |