House of Representatives

Tax Laws Amendment (Long-term Non-reviewable Contracts) Bill 2004

A New Tax System (Goods and Services Tax Imposition (Recipients) - Customs) Bill 2004

A New Tax System (Goods and Services Tax Imposition (Recipients) - Customs) Act 2005

A New Tax System (Goods and Services Tax Imposition (Recipients) - Excise) Bill 2004

A New Tax System (Goods and Services Tax Imposition (Recipients) - Excise) Act 2005

A New Tax System (Goods and Services Tax Imposition (Recipients) - General) Bill 2004

A New Tax System (Goods and Services Tax Imposition (Recipients) - General) Act 2005

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
Commissioner Commissioner of Taxation
GST goods and services tax
GST Act A New Tax System (Goods and Services Tax) Act 1999
GST Imposition Acts A New Tax System (Goods and Services Tax Imposition - General) Act 1999, A New Tax System (Goods and Services Tax Imposition - Customs) Act 1999 and A New Tax System (Goods and Services Tax Imposition - Excise) Act 1999
GST Transition Act A New Tax System (Goods and Services Tax Transition) Act 1999


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