Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Glossary
The following abbreviations and acronyms are used throughout this revised explanatory memorandum.
Abbreviation | Definition |
ATO | Australian Taxation Office |
ABS | Australian Bureau of Statistics |
ABN | Australian Business Number |
ABN Act | A New Tax System (Australian Business Number Act) 1999 |
ACCC | Australian Competition and Consumer Commission |
APEC | Asia-Pacific Economic Cooperation |
APRA | Australian Prudential Regulation Authority |
ASIC | Australian Securities and Investments Commission |
ASIO | Australian Security Intelligence Organisation |
Commissioner | Commissioner of Taxation |
ITAA 1936 | Income Tax Assessment Act 1936 |
ITAA 1997 | Income Tax Assessment Act 1997 |
OECD | Organisation for Economic Co-operation and Development |
Privacy Act | Privacy Act 1988 |
SIS Act | Superannuation Industry (Supervision) Act 1993 |
TAA 1953 | Taxation Administration Act 1953 |
TAS Act | Tax Agent Services Act 2009 |
TFN | tax file number |
the Register | Australian Business Register |
the Review | Review of Taxation Secrecy and Disclosure Provisions |