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House of Representatives

Tax and Superannuation Laws Amendment (2014 Measures No. 7) Bill 2014

Excess Exploration Credit Tax 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
AAT Australian Administrative Tribunal
ACC Australian Crime Commission
ACCU Australian carbon credit unit
ACLEI Australian Commission for Law Enforcement Integrity
ATO Australian Taxation Office
Bill Tax and Superannuation Laws Amendment (2014 Measures No. 7) Bill 2014
cap non-concessional contributions cap
CGT capital gains tax
Commissioner Commissioner of Taxation
EDI exploration development incentive
GDP gross domestic product
GIC General Interest Charge
GST goods and services tax
GST Act A New Tax System (Goods and Services Tax) Act 1999
IGT Act Inspector-General of Taxation Act 2003
Inspector-General Inspector-General of Taxation
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
ITTPA Income Tax (Transitional Provisions) Act 1997
Ombudsman Commonwealth Ombudsman
Ombudsman Act Ombudsman Act 1976
PRRTAA Petroleum Resource Rent Tax Assessment Act 1987
PSSAP Public Sector Superannuation Accumulation Plan
RSA Retirement Savings Account
SES Senior Executive Service
SIS Act Superannuation Industry (Supervision) Act 1993
SISAA Superannuation Industry (Supervision) Amendment Act 2010
TAA 1953 Taxation Administration Act 1953
TASA 2009 Tax Agent Services Act 2009
TIES Tax Issues Entry System

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