Explanatory Memorandum
(Circulated by authority of the Assistant Treasurer, the Hon. Stuart Robert MP)Glossary
The following abbreviations and acronyms are used throughout these explanatory materials.
| Abbreviation | Definition |
| ABN | Australian Business Number |
| ATO | Australian Taxation Office |
| Bill | Treasury Laws Amendment (Black Economy Taskforce Measures No. 2) Bill 2018 |
| Bills | Excise Tariff Amendment (Collecting Tobacco Duties at Manufacture) Bill 2018 and the Treasury Laws Amendment (Black Economy Taskforce Measures No. 2) Bill 2018 |
| Commissioner | Commissioner of Taxation |
| Excise Act | Excise Act 1901 |
| Excise Acts | Excise Act 1901 and the Excise Tariff Act 1921 |
| Excise Tariff Act | Excise Tariff Act 1921 |
| GDP | Gross domestic product |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| IT | information technology |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| PAYG | Pay-As-You-Go |
| TAA 1953 | Taxation Administration Act 1953 |
| TPRS | Taxable Payments Reporting System |