House of Representatives
Tax and Superannuation Laws Amendment (2014 Measures No. 2) Bill 2014
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| AAT | Administrative Appeals Tribunal |
| ACNC | Australian Charities and Not-for-profits Commission |
| ACNC Act | Australian Charities and Not-for-profits Commission Act 2012 |
| AFRSA Act | Aviation Fuel Revenues (Special Appropriation) Act 1988 |
| Commissioner | Commissioner of Taxation |
| CPI | consumer price index |
| Customs Act | Customs Act 1901 |
| ETA | Excise Tariff Act 1921 |
| GST | goods and services tax |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| ICESCR | International Covenant on Economic, Social and Cultural Rights |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| ML Act | Medicare Levy Act 1986 |
| TAA 1953 | Taxation Administration Act 1953 |
| TIES | Tax Issues Entry System |