House of Representatives

Tax Laws Amendment (Repeal of Inoperative Provisions) Bill 2006

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
Commissioner Commissioner of Taxation
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
ATO Australian Taxation Office
GST goods and services tax
PAYG pay as you go
TAA 1953 Taxation Administration Act 1953
the Board Board of Taxation

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