House of Representatives
Federal Financial Relations (Consequential Amendments and Transitional Provisions) Bill 2009
Federal Financial Relations Bill 2009
Explanatory Memorandum
Circulated By the Authority of the Treasurer, the Hon Wayne Swan MpGlossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| COAG | Council of Australian Governments |
| GST | Goods and services tax |
| SPP | Specific purpose payment |
| States | Refers to the States, the Australian Capital Territory and the Northern Territory of Australia |
| Intergovernmental Agreement | Refers to the Intergovernmental Agreement on Federal Financial Relations |