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House of Representatives

Tax Laws Amendment (Improvements to Self Assessment) Bill (No. 1) 2005

Shortfall Interest Charge (Imposition) Bill 2005

Shortfall Interest Charge (Imposition) Act 2005

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
ATO Australian Taxation Office
Commissioner Commissioner of Taxation
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
TAA 1953 Taxation Administration Act 1953
the Report Report on Aspects of Income Tax Self Assessment
the Review Review of Aspects of Income Tax Self Assessment

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