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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


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