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House of Representatives

Tax and Superannuation Laws Amendment (2014 Measures No. 2) Bill 2014

Explanatory Memorandum

(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)


The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
AAT Administrative Appeals Tribunal
ACNC Australian Charities and Not-for-profits Commission
ACNC Act Australian Charities and Not-for-profits Commission Act 2012
AFRSA Act Aviation Fuel Revenues (Special Appropriation) Act 1988
Commissioner Commissioner of Taxation
CPI consumer price index
Customs Act Customs Act 1901
ETA Excise Tariff Act 1921
GST goods and services tax
GST Act A New Tax System (Goods and Services Tax) Act 1999
ICESCR International Covenant on Economic, Social and Cultural Rights
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
ML Act Medicare Levy Act 1986
TAA 1953 Taxation Administration Act 1953
TIES Tax Issues Entry System

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