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House of Representatives

Taxation Laws Amendment Bill (No. 6) 2001

Explanatory Memorandum

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

Glossary

The following abbreviations and acronyms are used throughout this supplementary explanatory memorandum.

Abbreviation Definition
Commissioner Commissioner of Taxation
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
PAYG pay as you go
TAA 1953 Taxation Administration Act 1953
TFN tax file number


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