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House of Representatives

Tax Laws Amendment (2005 Measures No. 4) Bill 2005

Explanatory Memorandum

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


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

Abbreviation Definition
ABS Australian Bureau of Statistics
Commissioner Commissioner of Taxation
FaCS Secretary the Secretary to the Department of Family and Community Services
GST goods and services tax
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
PAYG pay as you go
TAA 1953 Taxation Administration Act 1953
WET wine equalisation tax

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