House of Representatives
Treasury Laws Amendment (2018 Measures No. 1) Bill 2018
Explanatory Memorandum
(Circulated by authority of the Minister for Revenue and Financial Services Minister for Women Minister Assisting the Prime Minister for the Public Service the Hon Kelly O'Dwyer MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ABN | Australian Business Number |
| AFSL | Australian financial services licence |
| APRA | Australian Prudential Regulation Authority |
| APRA Act | Australian Prudential Regulation Authority Act 1998 |
| ASIC | Australian Securities & Investments Commission |
| ATO | Australian Taxation Office |
| BAS | Business Activity Statement |
| Bill | Treasury Laws Amendment (2018 Measures No. 1) Bill 2018 |
| CCA 1995 | Criminal Code Act 1995 |
| CGT | capital gains tax |
| Commissioner | The Commissioner of Taxation |
| Criminal Code | Criminal Code in Schedule 1 to the CCA 1995 |
| GST | Goods and Services Tax |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| RSA Act | Retirement Savings Accounts Act 1997 |
| RSA Regs | Retirement Savings Accounts Regulations 1997 |
| SIS Act | Superannuation Industry (Supervision) Act 1993 |
| SIS Regs | Superannuation Industry (Supervision) Regulations 1994 |
| SLAA 2012 | Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 |
| TAA 1953 | Taxation Administration Act 1953 |
| TLAA 2010 | Tax Laws Amendment (2009 Measures No. 6) Act 2010 |