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House of Representatives

Treasury Laws Amendment (GST Integrity) Bill 2017

Explanatory Memorandum

(Circulated by authority of the Acting Minister for Revenue and Financial Services, Senator the Hon Mathias Cormann)


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

Abbreviation Definition
BAS business activity statement
Commissioner Commissioner of Taxation
GST goods and services tax
GST Act A New Tax System (Goods and Services Tax) Act 1999

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