House of Representatives
Tax Laws Amendment (2012 Measures No. 5) Bill 2012
Tax Laws Amendment (2012 Measures No. 5) Act 2012
Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ATO | Australian Taxation Office |
| CNG | compressed natural gas |
| Commissioner | Commissioner of Taxation |
| DGR | deductible gift recipients |
| Excise Act | Excise Act 1901 |
| Excise Tariff Act | Excise Tariff Act 1921 |
| Fuel Tax Act | Fuel Tax Act 2006 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| LNG | liquefied natural gas |
| LPG | liquefied petroleum gas |
| MAWTO | mature age worker tax offset |
| TAA 1953 | Taxation Administration Act 1953 |
| WET | wine equalisation tax |
| WET Act | A New Tax System (Wine Equalisation Tax) Act 1999 |