House of Representatives
Fuel Sales Grants Bill 2000
Product Grants and Benefits Administration Bill 2000
Fuel Sales Grants (Consequential Amendments) Bill 2000
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 |
|---|---|
| ABN | Australian Business Number |
| ANTS | Government's Tax Reform Document: Tax Reform: not a new tax, a new tax system |
| APS | Australian Public Service |
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| FSG Bill | Fuel Sales Grants Bill 2000 |
| GIC | general interest charge |
| GST | goods and services tax |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| PGBA Bill | Products Grants and Benefits Administration Bill 2000 |
| RBA | running balance account |
| TAA 1953 | Taxation Administration Act 1953 |
| taxation law | Act of which the Commissioner has general administration, or regulations under such an Act |