Explanatory MemorandumCirculated By the Authority of the Treasurer, the Hon Wayne Swan MP)
The following abbreviations are used throughout this explanatory memorandum.
|ATO||Australian Taxation Office|
|Commissioner||Commissioner of Taxation|
|Fuel Tax Act||Fuel Tax Act 2006|
|GIC||general interest charge|
|GST||goods and services tax|
|GST Act||A New Tax System (Goods and Services Tax) Act 1999|
|GST Regulations||A New Tax System (Goods and Services Tax) Regulations 1999|
|LCT Act||A New Tax System (Luxury Car Tax) Act 1999|
|TAA 1953||Taxation Administration Act 1953|
|WET Act||A New Tax System (Wine Equalisation Tax) Act 1999|
|WET Regulations||A New Tax System (Wine Equalisation Tax) Regulations 2000|
© 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).