House of Representatives
Tax Agent Services Bill 2008
Explanatory Memorandum
Circulated By the Authority of the Treasurer, the Hon Wayne Swan MpGlossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| AAT | Administrative Appeals Tribunal |
| ATO | Australian Taxation Office |
| BAS | Business Activity Statement |
| Board | Tax Practitioners Board |
| CGT | capital gains tax |
| Code | Code of Professional Conduct |
| Commissioner | Commissioner of Taxation |
| Corporations Act | Corporations Act 2001 |
| Criminal Code | Criminal Code Act 1995 |
| Federal Court | Federal Court of Australia |
| FBT | fringe benefits tax |
| FMA Act | Financial Management and Accountability Act 1997 |
| GST | goods and services tax |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| TAA 1953 | Taxation Administration Act 1953 |
| R & D | research and development |
| state Boards | state Tax Agents' Boards |
| the Minister | relevant Treasury Portfolio Minister |