Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ALP | Australian Labor Party |
| ASIC | Australian Securities and Investments Commission |
| ATO | Australian Taxation Office |
| CNG | compressed natural gas |
| Commissioner | Commissioner of Taxation |
| GIC | general interest charge |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| LNG | liquefied natural gas |
| LPG | liquefied petroleum gas |
| PAYG | pay as you go |
| PRRT | Petroleum Resource Rent Tax |
| PRRTAA 1987 | Petroleum Resource Rent Tax Assessment Act 1987 |
| SGA Act 1992 | Superannuation Guarantee (Administration) Act 1992 |
| TAA 1953 | Taxation Administration Act 1953 |