House of Representatives
Tax and Superannuation Laws Amendment (Better Targeting the Income Tax Transparency Laws) Bill 2015
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 |
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| TAA 1953 | Taxation Administration Act 1953 |