House of Representatives
Tax Laws Amendment (2013 Measures No. 3) Bill 2013
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 |
| AAT | Administrative Appeals Tribunal |
| AFSL | Australian financial services licence |
| APS | Australian Public Service |
| ASIC | Australian Securities and Investments Commission |
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| Corporations Act | Corporations Act 2001 |
| Corporations Regulations | Corporations Regulations 2001 |
| CPE | continuing professional education |
| DGRs | deductible gift recipients |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| PI insurance | professional indemnity insurance |
| SMSF | self managed superannuation fund |
| TAA 1953 | Taxation Administration Act 1953 |
| TASA 2009 | Tax Agent Services Act 2009 |
| TASR 2009 | Tax Agent Services Regulations 2009 |
| TPB | Tax Practitioners Board |