House of Representatives

Indirect Tax Legislation Amendment Bill 2000

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)


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

Abbreviation Definition
ABN Australian Business Number
ABN Act A New Tax System (Australian Business Number) Act 1999
ANTS Government's Tax Reform Document: Tax Reform: not a new tax, a new tax system
ATO Australian Taxation Office
BAS business activity statement
CGT capital gains tax
Commissioner Commissioner of Taxation
CTP compulsory third party
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
GST Transition Act A New Tax System (Goods and Services Tax Transition) Act 1999
HIA 1973 Health Insurance Act 1973
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
RBA running balance account
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

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