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 |