House of Representatives
Tax Laws Amendment (2009 GST Administration Measures) Bill 2009
Explanatory Memorandum
Circulated By the Authority of the Treasurer, the Hon Wayne Swan MP)Glossary
The following abbreviations are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| Fuel Tax Act | Fuel Tax Act 2006 |
| GIC | general interest charge |
| GST | goods and services tax |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| GST Regulations | A New Tax System (Goods and Services Tax) Regulations 1999 |
| LCT Act | A New Tax System (Luxury Car Tax) Act 1999 |
| TAA 1953 | Taxation Administration Act 1953 |
| WET Act | A New Tax System (Wine Equalisation Tax) Act 1999 |
| WET Regulations | A New Tax System (Wine Equalisation Tax) Regulations 2000 |