Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Scott Morrison MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition | 
| Agricultural Land Register | Register of Foreign Ownership of Agricultural Land | 
| ATO | Australian Taxation Office | 
| Commissioner | Commissioner of Taxation | 
| FATA | Foreign Acquisitions and Takeovers Act 1975 | 
| IIO | Irrigation Infrastructure Operator | 
| Regulatory Powers Act | Regulatory Powers (Standard Provisions) Act 2014 | 
| TAA 1953 | Taxation Administration Act 1953 | 
| the Act | Register of Foreign Ownership of Agricultural Land Act 2015 | 
| Water Register | Register of Foreign Ownership of Water Entitlements | 
| Water Register Bill | Register of Foreign Ownership of Agricultural Land Amendment (Water) Bill 2016 |