Tax Laws Amendment (Wine Producer Rebate and Other Measures) Bill 2004

Revised Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)


The following abbreviations and acronyms are used throughout this revised explanatory memorandum.

Abbreviation Definition
Commissioner Commissioner of Taxation
GST goods and services tax
ITAA 1997 Income Tax Assessment Act 1997
WET wine equalisation tax
WET Act A New Tax System (Wine Equalisation Tax) Act 1999

View full documentView full documentBack to top