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 |
| ABS | Australian Bureau of Statistics |
| Act | Foreign Acquisitions and Takeovers Act 1975 |
| ADJR Act | Administrative Decisions (Judicial Review) Act 1977 |
| AML Act | Anti-Money Laundering and Counter-Terrorism Financing Act 2006 |
| APS | Australian Public Service |
| ASIC | Australian Securities and Investments Commission |
| ASIC Act | Australian Securities and Investments Commission Act 2001 |
| ATO | Australian Taxation Office |
| Bill | Foreign Acquisition and Takeovers Legislation Amendment Bill 2015 |
| Commissioner | Commissioner of Taxation |
| DIBP | Department of Immigration and Border Protection |
| FATA (as amended) | Foreign Acquisitions and Takeovers Act 1975 as would be amended by the Foreign Acquisitions and Takeovers Legislation Amendment Bill 2015 |
| Federal Circuit Court | Federal Circuit Court of Australia |
| Federal Court | Federal Court of Australia |
| FIRB | Foreign Investment Review Board |
| Foreign Acquisitions Bill | Foreign Acquisition and Takeovers Legislation Amendment Bill 2015 |
| Gazette | Commonwealth of Australia Gazette |
| Guide | A Guide to Framing Commonwealth Offences, Infringement Notices and Enforcement Powers, September 2011, Australian Government |
| ICCPR | International Covenant on Civil and Political Rights |
| Imposition Bill | Foreign Acquisitions and Takeovers Fees Imposition Bill 2015 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| Options Paper | Options Paper 'Strengthening Australia's foreign investment framework' (25 February 2015) |
| Policy | Australia's Foreign Investment Policy |
| Register | Register of Foreign Ownership of Agricultural Land |
| Register Bill | Register of Foreign Ownership of Agricultural Land Bill 2015 |
| Regulations | Foreign Acquisitions and Takeovers Regulations 1989 |
| Regulatory Powers Act | Regulatory Powers (Standard Provisions) Act 2014 |
| TAA 1953 | Taxation Administration Act 1953 |