House of Representatives
A New Tax System (Indirect Tax and Consequential Amendments) Bill (No. 2) 1999
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Glossary
The following abbreviations and acronyms are used throughout this Explanatory Memorandum.
| Abbreviation | Definition |
|---|---|
| ABN | Australian Business Number |
| ABN Act | A New Tax System (Australian Business Number) Act 1999 |
| AIA 1901 | Acts Interpretation Act 1901 |
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| CP & I Act | Consular Privileges and Immunities Act 1972 |
| CSFA Act | A New Tax System (Commonwealth-State Financial Arrangements) Act 1999 |
| CTP | compulsory third party |
| DP & I Act | Diplomatic Privileges and Immunities Act 1967 |
| GIC | general interest charge |
| GST | goods and services tax |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| GST Transition Act | A New Tax System (Goods and Services Tax Transition) Act 1999 |
| IO(P & I) Act | International Organisations (Privileges and Immunities) Act 1963 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| LCT | luxury car tax |
| LCT Act | A New Tax System (Luxury Car Tax) Act 1999 |
| OM(P & I) Act | Overseas Missions (Privileges and Immunities) Act 1995 |
| PRRT | Petroleum Resource Rent Tax |
| PRRTAA | Petroleum Resource Rent Tax Assessment Act 1987 |
| VAT | value added tax |
| WET | wine equalisation tax |
| WET Act | A New Tax System (Wine Equalisation Tax) Act 1999 |
| WTAA 1964 | Wool Tax (Administration) Act 1964 |
| WET and LCT Transition Act | A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 |