Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Josh Frydenberg MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ACCC | Australian Competition and Consumer Commission |
| APS | Australian Public Service |
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| FATA | Foreign Acquisitions and Takeovers Act 1975 |
| FATA Fees Act | Foreign Acquisitions and Takeovers Fees Imposition Act 2015 |
| FATR | Foreign Acquisitions and Takeovers Regulation 2015 |
| Fee Regulation | Foreign Acquisition and Takeovers Fee Imposition Regulation 2015 |
| FIRB | Foreign Investment Review Board |
| ICCPR | International Covenant on Civil and Political Rights |
| Imposition Bill | Foreign Acquisitions and Takeovers Fees Imposition Amendment Bill 2020 |
| Agricultural Land and Water Register Act | Register of Foreign Ownership of Water or Agricultural Land Act 2015 |
| Regulatory Powers Act | Regulatory Powers (Standard Provisions) Act 2014 |
| SES | Senior Executive Service |
| TAA | Taxation Administration Act 1953 |
| the Bill | Foreign Investment Reform (Protecting Australia's National Security) Bill 2020 |
| The Guide | The Guide to Framing Commonwealth Offences, Infringement Notices and Enforcement Powers |