House of Representatives
A New Tax System (Indirect Tax and Consequential Amendments) Bill (No. 2) 1999
Supplementary Explanatory Memorandum
Amendments to be moved on behalf of the Government (Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Glossary
The following abbreviations and acronyms are used throughout this Explanatory Memorandum.
| 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 |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| CTA 1995 | Customs Tariff Act 1995 |
| Customs Act | Customs Act 1901 |
| DFRS Act | Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999 |
| Excise Act | Excise Act 1901 |
| 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 |
| HIA 1973 | Health Insurance Act 1973 |
| HIV | human immunodeficiency virus |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| ITCAB 2 | A New Tax System (Indirect Tax and Consequential Amendments) Bill (No. 2) 1999 |
| LCT | luxury car tax |
| LCT Act | A New Tax System (Luxury Car Tax) Act 1999 |
| PAYG | Pay As You Go |
| TAA 1953 | Taxation Administration Act 1953 |
| WET | wine equalisation tax |
| WET Act | A New Tax System (Wine Equalisation Tax) Act 1999 |
| WTAA 1964 | Wool Tax (Administration) Act 1964 |