House of Representatives

A New Tax System (Indirect Tax and Consequential Amendments) Bill (No. 2) 1999

Supplementary Explanatory Memorandum

Amendments to be moved on behalf of the Government (Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

Glossary

The following abbreviations and acronyms are used throughout this Explanatory Memorandum.

ABN Australian Business Number
ABN Act A New Tax System (Australian Business Number) Act 1999
AIA 1901 Acts Interpretation Act 1901
ATO Australian Taxation Office
CGT capital gains tax
Commissioner Commissioner of Taxation
CTA 1995 Customs Tariff Act 1995
Customs Act Customs Act 1901
DFRS Act Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999
Excise Act Excise Act 1901
GST goods and services tax
GST Act A New Tax System (Goods and Services Tax) Act 1999
GST Transition Act A New Tax System (Goods and Services Tax Transition) Act 1999
HIA 1973 Health Insurance Act 1973
HIV human immunodeficiency virus
ITAA 1997 Income Tax Assessment Act 1997
ITCAB 2 A New Tax System (Indirect Tax and Consequential Amendments) Bill (No. 2) 1999
LCT luxury car tax
LCT Act A New Tax System (Luxury Car Tax) Act 1999
PAYG Pay As You Go
TAA 1953 Taxation Administration Act 1953
WET wine equalisation tax
WET Act A New Tax System (Wine Equalisation Tax) Act 1999
WTAA 1964 Wool Tax (Administration) Act 1964


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