Revised Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Glossary
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 |