Explanatory Memorandum(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)
The following abbreviations and acronyms are used throughout this explanatory memorandum.
|ATO||Australian Taxation Office|
Excise Act 1901
Excise Tariff Act 1921
Distillation Act 1901
Spirits Act 1906
Any instruments including rules, regulations, or by laws made under these Acts.
|fuel ethanol||denatured ethanol for use as fuel in an internal combustion engine|
|Excise Tariff Schedule||Schedule to the Excise Tariff Act 1921|