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)Glossary
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 |