House of Representatives
Treasury Legislation Amendment (Repeal Day) 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 |
| ABN | Australian business number |
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| FSSA | Financial Sector (Shareholdings) Act 1998 |
| GST | goods and services tax |
| ICCPR | International Covenant on Civil and Political Rights |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| SISA | Superannuation Industry (Supervision) Act 1993 |
| TAA 1953 | Taxation Administration Act 1953 |
| TLIP | Tax Law Improvement Project |