House of Representatives
Taxation Laws Amendment Bill (No. 5) 2001
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Glossary
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 |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| Constitutionally Protected Funds Act 1997 | Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 |
| ETP | eligible termination payment |
| 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 |
| ICT | information and communications technology |
| 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 |
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