House of Representatives
Excise Tariff Amendment Bill (No. 1) 2001
Customs Tariff Amendment Bill (No. 2) 2001
Customs Tariff Amendment Act (No. 2) 2001
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 |
|---|---|
| ACCC | Australian Competition and Consumer Commission |
| ANTS | Tax Reform: not a new tax, a new tax system |
| ATO | Australian Taxation Office |
| avtur | aviation kerosene or aviation turbine fuel |
| BOPS | brew on premises shops |
| Customs | Australian Customs Service |
| Customs Tariff Act | Customs Tariff Act 1995 |
| Excise Tariff Act | Excise Tariff Act 1921 |
| GST | goods and services tax |
| WET | wine equalisation tax |
| WET Act | A New Tax System (Wine Equalisation Tax) Act 1999 |
| WST | wholesale sales tax |