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|
|this Bill||Petroleum Resource Rent Tax Assessment Amendment Bill 2006|
|Commissioner||Commissioner of Taxation|
|ITAA 1936||Income Tax Assessment Act 1936|
|ITAA 1997||Income Tax Assessment Act 1997|
|PRRT||Petroleum Resource Rent Tax|
|PRRT Act||Petroleum Resource Rent Tax Assessment Act 1987|
|PRRT Regulations||Petroleum Resource Rent Tax Assessment Regulations 2005|
|RoSA||Review of Aspects of Income Tax Self Assessment|
|TAA 1953||Taxation Administration Act 1953|
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