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House of Representatives

Indirect Tax Legislation Amendment Bill 2000

Supplementary Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)


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
ATO Australian Taxation Office
AOU application to own use
BAS business activity statement
BYO bring your own
Commissioner Commissioner of Taxation
Customs Act Customs Act 1901
FBT fringe benefits tax
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
LCT luxury car tax
LCT Act A New Tax System (Luxury Car Tax) Act 1999
WET wine equalisation tax
WET Act A New Tax System (Wine Equalisation Tax) Act 1999
WST wholesale sales tax

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