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House of Representatives

Taxation Laws Amendment (Excise Arrangements) 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
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

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