Explanatory MemorandumCirculated By the Authority of the Treasurer, the Hon Wayne Swan Mp
The following abbreviations and acronyms are used throughout this explanatory memorandum.
|BAS||business activity statement|
|GST||goods and services tax|
|GST Act||A New Tax System (Goods and Services Tax) Act 1999|
|TAA 1953||Taxation Administration Act 1953|
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