Explanatory Memorandum(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)
The following abbreviations and acronyms are used throughout this explanatory memorandum.
|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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