Revised Explanatory Memorandum(Circulated by authority of the Hon Kelly O'Dwyer MP, Minister for Revenue and Financial Services, Minister for Women, Minister Assisting the Prime Minister for the Public Service)
The following abbreviations and acronyms are used throughout this explanatory memorandum.
|ABN||Australian Business Number|
|ATO||Australian Taxation Office|
|Bill||Treasury Laws Amendment (Black Economy Taskforce Measures No. 1) Bill 2018|
|CCA 1995||Criminal Code Act 1995|
|Commissioner||Commissioner of Taxation|
|Criminal Code||The Criminal Code contained in Schedule 1 to the CCA 1995|
|GST Act||A New Tax System (Goods and Services Tax) Act 1999|
|TAA 1953||Taxation Administration Act 1953|
|TPRS||Taxable Payments Reporting System|
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