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House of Representatives

Tax Laws Amendment (Simplified GST Accounting) Bill 2007

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
GST Act A New Tax System (Goods and Services Tax) Act 1999
GST goods and services tax

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