Explanatory Memorandum
(Circulated by the authority of the Parliamentary Secretary to the Treasurer, the Hon Chris Pearce MP)Glossary
The following abbreviations and acronyms are used in this explanatory memorandum.
| Abbreviation | Definition |
| ASIC | Australian Securities and Investments Commission |
| CLERP 9 Act | Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004 |
| ESS | Employee Shareholder Scheme |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| PDS | Product Disclosure Statement |
| RIS | Regulation Impact Statement |
| ROA | Record of Advice |
| SOA | Statement of Advice |