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 |
|---|---|
| AAT | Administrative Appeals Tribunal |
| ABN | Australian Business Number |
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| DAFGS | Diesel and Alternative Fuels Grants Scheme |
| DFRS | Diesel Fuel Rebate Scheme |
| EG(C)S | Energy Grants (Credits) Scheme |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| PGBAA | Product Grants and Benefits Administration Act 2000 |
| TAA 1953 | Taxation Administration Act 1953 |