House of Representatives

Tax Laws Amendment (Improvements to Self Assessment) Bill (No. 2) 2005

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
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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