House of Representatives
Tax Laws Amendment (2014 Measures No. 1) Bill 2014
Explanatory Memorandum
(Circulated by the authority of the Treasurer, Hon J. B. Hockey MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| AAT | Administrative Appeals Tribunal |
| ADI | authorised deposit-taking institutions |
| APRA | Australian Prudential Regulation Authority |
| ASIC | Australian Securities and Investment Commission |
| Banking Act | Banking Act 1959 |
| Commissioner | Commissioner of Taxation |
| FMD | Farm Management Deposit |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| Naidoo | Naidoo v Commissioner of Taxation [2013] AATA 443 |
| NRAC | National Rural Advisory Council |
| Sportsbet | International All Sports v Commissioner of Taxation [2011] FCA 824 (Sportsbet) |
| TAA 1953 | Taxation Administration Act 1953 |