House of Representatives
Tax Laws Amendment (2009 Measures No. 3) Bill 2009
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon Wayne Swan MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| Commissioner | Commissioner of Taxation |
| DGRs | deductible gift recipients |
| GDP | gross domestic product |
| GDP adjustment factor | GDP adjustment |
| GDP adjustment method | PAYG instalments on the basis of the GDP-adjusted notional tax |
| GST | goods and services tax |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| PAYG | pay as you go |
| PRRT | petroleum resource rent tax |
| PRRT Act | Petroleum Resource Rent Tax Assessment Act 1987 |