Explanatory Memorandum(Circulated by authority of the Treasurer, the Hon Peter Costello MP)
The following abbreviations and acronyms are used throughout this explanatory memorandum.
|ANTS||Tax Reform: not a new tax, a new tax system|
|ATO||Australian Taxation Office|
|Commissioner||Commissioner of Taxation|
|ITAA 1936||Income Tax Assessment Act 1936|
|ITAA 1997||Income Tax Assessment Act 1997|
|SPOR||shorter period of review|
|STS||simplified tax system|
|TAA 1953||Taxation Administration Act 1953|
|the Report||Report on Aspects of Income Tax Self Assessment|
|the Review||Review on Aspects of Income Tax Self Assessment|
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