House of Representatives
Tax Laws Amendment (Long-term Non-reviewable Contracts) Bill 2004
A New Tax System (Goods and Services Tax Imposition (Recipients) - Customs) Bill 2004
A New Tax System (Goods and Services Tax Imposition (Recipients) - Customs) Act 2005
A New Tax System (Goods and Services Tax Imposition (Recipients) - Excise) Bill 2004
A New Tax System (Goods and Services Tax Imposition (Recipients) - Excise) Act 2005
A New Tax System (Goods and Services Tax Imposition (Recipients) - General) Bill 2004
A New Tax System (Goods and Services Tax Imposition (Recipients) - General) Act 2005
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 |
|---|---|
| Commissioner | Commissioner of Taxation |
| GST | goods and services tax |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| GST Imposition Acts | A New Tax System (Goods and Services Tax Imposition - General) Act 1999, A New Tax System (Goods and Services Tax Imposition - Customs) Act 1999 and A New Tax System (Goods and Services Tax Imposition - Excise) Act 1999 |
| GST Transition Act | A New Tax System (Goods and Services Tax Transition) Act 1999 |