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House of Representatives

Tax and Superannuation Laws Amendment (2014 Measures No. 1) 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
ABN Australian Business Number
ATO Australian Taxation Office
Commissioner Commissioner of Taxation
Convention European Convention of Human Rights 1950
DGR deductible gift recipient
ECHR European Court of Human Rights
FBTAA Fringe Benefits Tax Assessment Act 1986
FCA Federal Court of Australia
ICCPR International Covenant on Civil and Political Rights
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
NMETO net medical expenses tax offset
Regulator Commissioner of Taxation as the regulator of self managed superannuation funds
SIS Act Superannuation Industry (Supervision) Act 1993
SIS Regulations Superannuation Industry (Supervision) Regulations 1994
SMSF self managed superannuation fund
TAA 1953 Taxation Administration Act 1953

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