House of Representatives
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Bill 2014
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ACNC | Australian Charities and Not-for-profits Commission |
| ACNC Act | Australian Charities and Not-for-profits Commission Act 2012 |
| ADI | authorised deposit-taking institution |
| AFRSA Act | Aviation Fuel Revenues (Special Appropriation) Act 1988 |
| CFC | controlled foreign company |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| Customs Act | Customs Act 1901 |
| ETA | Excise Tariff Act 1921 |
| GST | goods and services tax |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| IFRS | international financial reporting standards |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| MEC | multiple-entry consolidated group |
| MEC group | multiple-entry consolidated group |
| NANE | non-assessable non-exempt |
| non-ADI | not an authorised deposit-taking institution |
| non-TARP | assets that are not taxable Australian real property |
| TAA 1953 | Taxation Administration Act 1953 |
| TARP | taxable Australian real property |
| TIES | Tax Issues Entry System |