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)


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

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