House of Representatives
A New Tax System (Tax Administration) Bill (No. 2) 2000
Supplementary Explanatory Memorandum & Correction to the 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 |
| ABN Act | A New Tax system (Australian Business Number) Act 1999 |
| ABR | Australian Business Register |
| BAS | business activity statement |
| Commissioner | Commissioner of Taxation |
| Customs Act | Customs Act 1901 |
| DFRS | Diesel Fuel Rebate Scheme |
| Excise Act | Excise Act 1901 |
| FBT | fringe benefits tax |
| FBTAA 1986 | Fringe Benefits Tax Assessment Act 1986 |
| GST | goods and services tax |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| LCT | luxury car tax |
| PAYG | pay as you go |
| RPA | recognised professional association |
| STAA 1992 | Sales Tax Assessment Act 1992 |
| TAA 1953 | Taxation Administration Act 1953 |
| WET | wine equalisation tax |
| WET Act | A New Tax System (Wine Equalisation Tax) Act 1999 |