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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)


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

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