View full documentView full document Previous section | Next section
House of Representatives

Tax and Superannuation Laws Amendment (2014 Measures No. 4) 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
ACNC Australian Charities and Not-for-profits Commission
ACNC Act Australian Charities and Not-for-profits Commission Act 2012
ADI authorised deposit-taking institution
AFRSA Act Aviation Fuel Revenues (Special Appropriation) Act 1988
CFC controlled foreign company
CGT capital gains tax
Commissioner Commissioner of Taxation
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
IFRS international financial reporting standards
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
MEC multiple-entry consolidated group
MEC group multiple-entry consolidated group
NANE non-assessable non-exempt
non-ADI not an authorised deposit-taking institution
non-TARP assets that are not taxable Australian real property
TAA 1953 Taxation Administration Act 1953
TARP taxable Australian real property
TIES Tax Issues Entry System

View full documentView full documentBack to top