House of Representatives

Fuel Legislation Amendment (Grant and Rebate Schemes) Bill 2001

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
ATO Australian Taxation Office
Commissioner Commissioner of Taxation
Customs Act Customs Act 1901
DAFGS Diesel and Alternative Fuels Grants Scheme
DAFGSA 1999 Diesel and Alternative Fuels Grants Scheme Act 1999
DFRS Diesel Fuel Rebate Scheme
Excise Act Excise Act 1901
GVM gross vehicle mass

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