House of Representatives
Australian Charities and Not-For-Profits Commission Bill 2012
Australian Charities and Not-For-Profits Commission (Consequential and Transitional) Bill 2012
Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| AASB | Australian Accounting Standards Board |
| AAT | Administrative Appeals Tribunal |
| ABN | Australian Business Number |
| ACCC | Australian Competition and Consumer Commission |
| ACN Register | Australian Charities Not-for-profits Register |
| ACNC | Australian Charities and Not-for-profits Commission |
| AFTS | Australia's Future Tax System |
| ANA | Australian NFP Administrator |
| ASIC | Australian Securities and Investments Commission |
| APRA | Australian Prudential Regulation Authority |
| APS | Australian Public Service |
| ATO | Australian Taxation Office |
| CCC | Charities Consultative Committee |
| CCF | Clubs Consultative Forum |
| COAG | Council of Australian Governments |
| DGR | Deductible gift recipient |
| FATF | Financial Action Task Force |
| FBTAA | Fringe Benefits Tax Assessment Act 1986 |
| FMA Act | Financial Management and Accountability Act 1997 |
| FRE | Federally regulated entity |
| ICCPR | International Covenant on Civil and Political Rights |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| ITSA | Insolvency and Trustee Service Australia |
| TEQSA | Tertiary Education Quality and Standards Agency |
| MOU | Memorandum of understanding |
| NFP | Not-for-profit |
| PBIs | Public benevolent institutions |
| PC Report | Productivity Commission's Report on the Contribution of the Not-for-profit Sector 2010 |
| RIS | Regulatory Impact Statement |
| SES | Senior Executive Service |
| Special Account | Australian Charities and Not-for-profits Commission Special Account |
| SR VIII | Special Recommendation VIII |