House of Representatives

Energy Grants (Credits) Scheme Bill 2003

Energy Grants (Credits) Scheme Act 2003

Energy Grants (Credits) Scheme (Consequential Amendments) Bill 2003

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
ABN Australian Business Number
ATO Australian Taxation Office
Commissioner Commissioner of Taxation
DAFGS Diesel and Alternative Fuels Grants Scheme
DFRS Diesel Fuel Rebate Scheme
EG(C)S Energy Grants (Credits) Scheme
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
PGBAA Product Grants and Benefits Administration Act 2000
TAA 1953 Taxation Administration Act 1953

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