House of Representatives

Register of Foreign Ownership of Agricultural Land Amendment (Water) Bill 2016

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Scott Morrison MP)

Glossary

The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
Agricultural Land Register Register of Foreign Ownership of Agricultural Land
ATO Australian Taxation Office
Commissioner Commissioner of Taxation
FATA Foreign Acquisitions and Takeovers Act 1975
IIO Irrigation Infrastructure Operator
Regulatory Powers Act Regulatory Powers (Standard Provisions) Act 2014
TAA 1953 Taxation Administration Act 1953
the Act Register of Foreign Ownership of Agricultural Land Act 2015
Water Register Register of Foreign Ownership of Water Entitlements
Water Register Bill Register of Foreign Ownership of Agricultural Land Amendment (Water) Bill 2016


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