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House of Representatives

Tax and Superannuation Laws Amendment (2015 Measures No. 1) Bill 2015

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
Abbreviation Definition
AFCF Australian Financial Centre Forum
ATO Australian Taxation Office
BOT Board of Taxation
CAC Act Commonwealth Authorities and Companies Act 1997
Commissioner Commissioner of Taxation
DBU Domestic Banking Unit
DGR deductible gift recipient
DICTO dependent (invalid and carer) tax offset
DSTO dependent spouse tax offset
FBTAA Fringe Benefits Tax Assessment Act 1986
FHSA first home saver account
FHSA Act First Home Saver Accounts Act 2008
FMA Act Financial Management and Accountability Act 1997
FTB Part B Family Tax Benefit Part B
GST Goods and services tax
GST Act A New Tax System (Goods and Services Tax) Act 1999
Hub Global Infrastructure Hub Ltd
IME Investment Manager Exemption (UK)
IMR Investment Manager Regime (Australia)
IT(TP)A 1997 Income Tax (Transitional Provisions) Act 1997
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
NANE Non-assessable non-exempt
OB Offshore banking
OBU Offshore Banking Unit
OCTO overseas civilians tax offset
OECD Organisation for Economic Co-operation and Development
OFTO overseas forces tax offset
PE permanent establishment
previous IMR Act Tax Laws Amendment (Investment Manager Regime) Act 2012
PSO Act Product Stewardship (Oil) Act 2000
RIS regulation impact statement
TAA 1953 Taxation Administration Act 1953
TIES Tax Issues Entry System
UK United Kingdom
US United States of America
ZTO zone tax offset

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