Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Scott Morrison MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
Abbreviation | Definition |
Agricultural Land Register | Register of Foreign Ownership of Agricultural Land |
ATO | Australian Taxation Office |
Commissioner | Commissioner of Taxation |
FATA | Foreign Acquisitions and Takeovers Act 1975 |
IIO | Irrigation Infrastructure Operator |
Regulatory Powers Act | Regulatory Powers (Standard Provisions) Act 2014 |
TAA 1953 | Taxation Administration Act 1953 |
the Act | Register of Foreign Ownership of Agricultural Land Act 2015 |
Water Register | Register of Foreign Ownership of Water Entitlements |
Water Register Bill | Register of Foreign Ownership of Agricultural Land Amendment (Water) Bill 2016 |