Explanatory Memorandum
(Circulated by authority of the Minister for Revenue and Financial Services, the Hon Kelly O'Dwyer MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
Abbreviation | Definition |
AAT | Administrative Appeals Tribunal |
AFSL | Australian financial services licensee |
AGA | Australian Government Actuary |
AGDRP | Australian Government Disaster Recovery Payment |
APRA | Australian Prudential Regulation Authority |
ARPC | Australian Reinsurance Pool Corporation |
ASIC | Australian Securities and Investments Commission |
ASX | Australian Securities Exchange |
CASS | Client Assets Sourcebook |
CFD | Contract-for-difference |
Corporations Act | Corporations Act 2001 |
Corporations Regulations | Corporations Regulations 2001 |
DGR | Deductible gift recipient |
DRA | Disaster Recovery Allowance |
DRP | Ex-gratia Disaster Recovery Payment |
DTI | Declared Terrorist Incident as defined in the Terrorism Insurance Act 2003 |
ESS | Employee Share Scheme |
FCA | Financial Conduct Authority |
Financial System Inquiry | Financial System Inquiry 2014 (David Murray AO, Chairman) |
ISA | Ex-gratia Income Support Allowance |
issuing company | Company which issues the ESS interests under the ESS |
ITAA 1936 | Income Tax Assessment Act 1936 |
ITAA 1997 | Income Tax Assessment Act 1997 |
NBCR | Nuclear, biological, chemical and radiological risks |
OAIC | Office of the Australian Information Commissioner |
OECD | Organisation for Economic Co-operation and Development |
OTC | over-the-counter derivatives |
Pool Re scheme | Pool Reinsurance Company Limited scheme |
pre-lodgment year | Issuing company's most recent income year before the year in which the disclosure document is lodged with ASIC |
Privacy Act | Privacy Act 1988 |
RIS | Regulation Impact Statement |
SCV | New Zealand special category visa (subclass 444) |
Terrorism Insurance Act | Terrorism Insurance Act 2003 |
the scheme | Terrorism Insurance Scheme |
Wallis Inquiry | Financial System Inquiry 1997 (Stan Wallis AC, Chairman) |