House of Representatives
Taxation Laws Amendment (Excise Arrangements) 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 |
|---|---|
| AAT | Administrative Appeals Tribunal |
| ART | Administrative Review Tribunal |
| ATO | Australian Taxation Office |
| CAA 1985 | Customs Administration Act 1985 |
| CEO | Commissioner of Taxation |
| CEO of Customs | Chief Executive Officer of Customs |
| Coal Excise Act | Coal Excise Act 1949 |
| Commissioner | Commissioner of Taxation |
| Crimes Act | Crimes Act 1914 |
| Customs Act | Customs Act 1901 |
| DFRS | Diesel Fuel Rebate Scheme |
| Distillation Act | Distillation Act 1901 |
| Excise Act | Excise Act 1901 |
| Spirits Act | Spirits Act 1906 |
| TAA 1953 | Taxation Administration Act 1953 |