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)Glossary
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 |