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House of Representatives

Treasury Legislation Amendment (Repeal Day) 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
FSSA Financial Sector (Shareholdings) Act 1998
GST goods and services tax
ICCPR International Covenant on Civil and Political Rights
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
SISA Superannuation Industry (Supervision) Act 1993
TAA 1953 Taxation Administration Act 1953
TLIP Tax Law Improvement Project

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