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)Glossary
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 |