View full documentView full document Previous section | Next section
House of Representatives

Taxation Laws Amendment Bill (No. 3) 2001

Supplementary Explanatory Memorandum

Amendments to be moved on behalf of the Government

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


The following abbreviations and acronyms are used throughout this explanatory memorandum

Abbreviation Definition
BAS business activity statement
COIN company instalments
Commissioner Commissioner of Taxation
GDP gross domestic product
GIC general interest charge
GST goods and services tax
GST Transition Act A New Tax System (Goods and Services Tax Transition) Act 1999
ITAA 1936 Income Tax Assessment Act 1936
PAYG pay as you go
RBA Reserve Bank of Australia
TAA 1953 Taxation Administration Act 1953

View full documentView full documentBack to top