House of Representatives
Tax Laws Amendment (Repeal of Inoperative Provisions) Bill 2006
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 |
| Commissioner | Commissioner of Taxation |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| ATO | Australian Taxation Office |
| GST | goods and services tax |
| PAYG | pay as you go |
| TAA 1953 | Taxation Administration Act 1953 |
| the Board | Board of Taxation |