Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Glossary
The following abbreviations and acronyms are used throughout this revised explanatory memorandum.
| Abbreviation | Definition |
| ATO | Australian Taxation Office |
| ABS | Australian Bureau of Statistics |
| ABN | Australian Business Number |
| ABN Act | A New Tax System (Australian Business Number Act) 1999 |
| ACCC | Australian Competition and Consumer Commission |
| APEC | Asia-Pacific Economic Cooperation |
| APRA | Australian Prudential Regulation Authority |
| ASIC | Australian Securities and Investments Commission |
| ASIO | Australian Security Intelligence Organisation |
| Commissioner | Commissioner of Taxation |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| OECD | Organisation for Economic Co-operation and Development |
| Privacy Act | Privacy Act 1988 |
| SIS Act | Superannuation Industry (Supervision) Act 1993 |
| TAA 1953 | Taxation Administration Act 1953 |
| TAS Act | Tax Agent Services Act 2009 |
| TFN | tax file number |
| the Register | Australian Business Register |
| the Review | Review of Taxation Secrecy and Disclosure Provisions |