Explanatory Memorandum
(Circulated by the authority of the Parliamentary Secretary to the Treasurer, the Hon Chris Pearce MP)Glossary
The following abbreviations and acronyms are used in this explanatory memorandum.
Abbreviation | Definition |
ASIC | Australian Securities and Investments Commission |
CLERP 9 Act | Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004 |
ESS | Employee Shareholder Scheme |
ITAA 1936 | Income Tax Assessment Act 1936 |
PDS | Product Disclosure Statement |
RIS | Regulation Impact Statement |
ROA | Record of Advice |
SOA | Statement of Advice |