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 |
|---|---|
| ATO | Australian Taxation Office |
| Excise Acts |
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 |