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House of Representatives

A New Tax System (Tax Administration) Bill (No. 2) 2000

Supplementary Explanatory Memorandum & Correction to the 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
AAT Administrative Appeals Tribunal
ABN Australian Business Number
ABN Act A New Tax system (Australian Business Number) Act 1999
ABR Australian Business Register
BAS business activity statement
Commissioner Commissioner of Taxation
Customs Act Customs Act 1901
DFRS Diesel Fuel Rebate Scheme
Excise Act Excise Act 1901
FBT fringe benefits tax
FBTAA 1986 Fringe Benefits Tax Assessment Act 1986
GST goods and services tax
GST Act A New Tax System (Goods and Services Tax) Act 1999
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
LCT luxury car tax
PAYG pay as you go
RPA recognised professional association
STAA 1992 Sales Tax Assessment Act 1992
TAA 1953 Taxation Administration Act 1953
WET wine equalisation tax
WET Act A New Tax System (Wine Equalisation Tax) Act 1999

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