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House of Representatives

Indirect Tax Laws Amendment (Assessment) Bill 2012

Explanatory Memorandum

(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)


The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
Board's report Board of Taxation's Review of the Legal Framework for the Administration of the Goods and Services Tax
Commissioner Commissioner of Taxation
Customs Australian Customs and Border Protection Service
Fuel Tax Act Fuel Tax Act 2006
GST Act A New Tax System (Goods and Services Tax) Act 1999
GST goods and services tax
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
ITLA Bill Indirect Tax Laws Amendment (Assessment) Bill 2012
LCT Act A New Tax System (Luxury Car Tax) Act 1999
LCT luxury car tax
MRRT minerals resource rent tax
MRRT (CA & TP) Bill Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Bill 2011
TAA 1953 Taxation Administration Act 1953
WET Act A New Tax System (Wine Equalisation Tax) Act 1999
WET wine equalisation tax

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