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House of Representatives

Tax and Superannuation Laws Amendment (2014 Measures No. 6) 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
ACCC Australian Competition and Consumer Commission
ATO Australian Taxation Office
AWOTE Average Weekly Ordinary Time Earnings
BAS Business Activity Statement
CGT capital gains tax
Cleaner Fuels Regulations Energy Grants (Cleaner Fuels) Scheme Regulations 2004
Commissioner Commissioner of Taxation
CPI Consumer Price Index
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
JSCOT Joint Standing Committee on Treaties
MIT managed investment trust
RBCO Regulatory Burden and Cost Offset
The Agreement The Force Posture Agreement between the Government of Australia and the Government of the United States of America done at Sydney on 12 August 2014
US United States of America

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