Explanatory Memorandum
(Circulated by the authority of the Parliamentary Secretary to the Treasurer, the Hon Chris Pearce, MP)1 - Glossary
1.1 The following abbreviations and acronyms are used throughout this explanatory memorandum.
Abbreviation | Definition |
---|---|
ACN | Australian Company Number |
AGM | Annual General Meeting |
ASIC | Australian Securities and Investments Commission |
ASIC Act | Australian Securities and Investments Commission Act 2001 |
ATO | Australian Taxation Office |
Bankruptcy Act | Bankruptcy Act 1966 |
CALDB | Companies Auditors and Liquidators Disciplinary Board |
CAMAC | Corporations and Markets Advisory Committee, previously the Corporations and Securities Advisory Committee |
CAMAC Report (1998) | 1998 Corporations and Markets Advisory Committee Report Corporate Voluntary Administration |
CAMAC Report (2004) | 2004 Corporations and Markets Advisory Committee Report Rehabilitation of Large and Complex Enterprises |
CASAC | Corporations and Securities Advisory Committee |
Corporations Act | Corporations Act 2001 |
DEWR | Department of Employment and Workplace Relations |
DOCA | Deed of Company Arrangement |
GEERS | General Employee Entitlements and Redundancy Scheme |
ICAA | Institute of Chartered Accountants in Australia |
IPAA | Insolvency Practitioners Association of Australia |
James Hardie Report | 2004 Report of the James Hardie Special Commission of Inquiry |
OCH | Options Clearing House |
PJC Report | 2004 Parliamentary Joint Committee on Corporations and Financial Services (PJC) Report Corporate Insolvency Laws: A Stocktake |
Review of Insolvency Practitioners | 1997 Review of the Regulation of Corporate Insolvency Practitioners |
ROT clause | Retention of Title Clause |
SGAA | Superannuation Guarantee (Administration) Act 1992 |
SGC | Superannuation Guarantee Charge |
UNCITRAL | United Nations Commission on International Trade Law |