House of Representatives
Tax and Superannuation Laws Amendment (2016 Measures No. 1) Bill 2016
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon Scott Morrison MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ABARES | Australian Bureau of Agricultural and Resources Economics and Sciences |
| ABN | Australian Business Number |
| ADI | Authorised Deposit-taking Institution |
| ATO | Australian Taxation Office |
| Board | Board of Taxation |
| Commissioner | Commissioner of Taxation |
| FMD | farm management deposit |
| GST | goods and services tax |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| Intangibles | things other than goods or real property |
| ISP | internet service provider |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| ITC | input tax credit |
| ITZ | indirect tax zone |
| OECD | Organisation for Economic Co-operation and Development |
| TAA 1953 | Taxation Administration Act 1953 |
| VAT | value added tax |
| White Paper | Agricultural Competitiveness White Paper |