House of Representatives
Tax Laws Amendment (2004 Measures No. 1) Bill 2004
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 |
|---|---|
| ABN | Australian Business Number |
| ABN Act | A New Tax System (Australian Business Number) Act 1999 |
| ABN Regulations | A New Tax System (Australian Business Number) Regulations 1999 |
| ABR | Australian Business Register |
| ATO | Australian Taxation Office |
| CBP | Prime Minister's Community Business Partnership |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| DAFGS | Diesel and Alternative Fuels Grants Scheme |
| DGR | deductible gift recipient |
| DFRS | Diesel Fuel Rebates Scheme |
| EGCS | Energy Grants (Credits) Scheme |
| EGCS Act | Energy Grants (Credits) Scheme Act 2003 |
| EGCS(CA) Act | Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003 |
| FBT | fringe benefits tax |
| FBT Act | Fringe Benefits Tax Assessment Act 1986 |
| GST | goods and services tax |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| Myer Report | Report of the Contemporary Visual Arts and Craft Inquiry |
| Registrar | Registrar of the Australian Business Register |
| TAA 1953 | Taxation Administration Act 1953 |