House of Representatives
Treasury Laws Amendment (Foreign Investment) Bill 2024
Foreign Acquisitions and Takeovers Fees Imposition Amendment Bill 2024
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Jim Chalmers MP)Glossary
This Explanatory Memorandum uses the following abbreviations and acronyms.
| Abbreviation | Definition |
| Act | Foreign Acquisitions and Takeovers Fees Imposition Act 2015 |
| Agreements Act | International Tax Agreements Act 1953 |
| Assessment Act | Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 |
| FATA | Foreign Acquisitions and Takeovers Act 1975 |
| FATR | Foreign Acquisitions and Takeovers Regulation 2015 |
| FBT Act | Fringe Benefits Tax Assessments Act 1986 |
| Fees Imposition Bill | Foreign Acquisitions and Takeovers Fees Imposition Amendment Bill 2024 |
| Foreign Investment Bill | Treasury Laws Amendment (Foreign Investment) Bill 2024 |
| ICCPR | International Covenant on Civil and Political Rights |
| ICERD | International Convention on the Elimination of All Forms of Racial Discrimination |
| MYEFO | Mid-Year Economic and Fiscal Outlook |
| Regulations | Foreign Acquisitions and Takeovers Fees Imposition Regulations 2020 |