House of Representatives

Tax Laws Amendment (2009 GST Administration Measures) Bill 2009

Explanatory Memorandum

Circulated By the Authority of the Treasurer, the Hon Wayne Swan MP)

Glossary

The following abbreviations are used throughout this explanatory memorandum.

Abbreviation Definition
ATO Australian Taxation Office
Commissioner Commissioner of Taxation
Fuel Tax Act Fuel Tax Act 2006
GIC general interest charge
GST goods and services tax
GST Act A New Tax System (Goods and Services Tax) Act 1999
GST Regulations A New Tax System (Goods and Services Tax) Regulations 1999
LCT Act A New Tax System (Luxury Car Tax) Act 1999
TAA 1953 Taxation Administration Act 1953
WET Act A New Tax System (Wine Equalisation Tax) Act 1999
WET Regulations A New Tax System (Wine Equalisation Tax) Regulations 2000


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