Explanatory Memorandum
(Circulated by the authority of the Parliamentary Secretary to the Treasurer, the Hon Chris Pearce, MP)1 - Glossary
1.1 The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
|---|---|
| ACN | Australian Company Number |
| AGM | Annual General Meeting |
| ASIC | Australian Securities and Investments Commission |
| ASIC Act | Australian Securities and Investments Commission Act 2001 |
| ATO | Australian Taxation Office |
| Bankruptcy Act | Bankruptcy Act 1966 |
| CALDB | Companies Auditors and Liquidators Disciplinary Board |
| CAMAC | Corporations and Markets Advisory Committee, previously the Corporations and Securities Advisory Committee |
| CAMAC Report (1998) | 1998 Corporations and Markets Advisory Committee Report Corporate Voluntary Administration |
| CAMAC Report (2004) | 2004 Corporations and Markets Advisory Committee Report Rehabilitation of Large and Complex Enterprises |
| CASAC | Corporations and Securities Advisory Committee |
| Corporations Act | Corporations Act 2001 |
| DEWR | Department of Employment and Workplace Relations |
| DOCA | Deed of Company Arrangement |
| GEERS | General Employee Entitlements and Redundancy Scheme |
| ICAA | Institute of Chartered Accountants in Australia |
| IPAA | Insolvency Practitioners Association of Australia |
| James Hardie Report | 2004 Report of the James Hardie Special Commission of Inquiry |
| OCH | Options Clearing House |
| PJC Report | 2004 Parliamentary Joint Committee on Corporations and Financial Services (PJC) Report Corporate Insolvency Laws: A Stocktake |
| Review of Insolvency Practitioners | 1997 Review of the Regulation of Corporate Insolvency Practitioners |
| ROT clause | Retention of Title Clause |
| SGAA | Superannuation Guarantee (Administration) Act 1992 |
| SGC | Superannuation Guarantee Charge |
| UNCITRAL | United Nations Commission on International Trade Law |