Explanatory Memorandum(Circulated by authority of the Treasurer, the Hon Peter Costello MP)
The following abbreviations and acronyms are used throughout this explanatory memorandum.
|Commissioner||Commissioner of Taxation|
|FBT||fringe benefits tax|
|FBTAA 1986||Fringe Benefits Tax Assessment Act 1986|
|FMD||farm management deposit|
|GST||goods and services tax|
|GST Act||A New Tax System (Goods and Services Tax) Act 1999|
|ITAA 1936||Income Tax Assessment Act 1936|
|ITAA 1997||Income Tax Assessment Act 1997|
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).