House of Representatives
Income Tax Rates Amendment (Working Holiday Maker Reform) Bill 2016
Treasury Laws Amendment (Working Holiday Maker Reform) Bill 2016
Superannuation (Departing Australia Superannuation Payments Tax) Amendment Bill 2016
Passenger Movement Charge Amendment Bill 2016
Passenger Movement Charge Amendment Act 2016
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Scott Morrison MP and the Assistant Minister for Immigration and Border Protection the Hon Alex Hawke MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| AAT | Administrative Appeals Tribunal |
| ABN | Australian Business Number |
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| FWO | Fair Work Ombudsman |
| PAYG Withholding | Pay-as-you-go withholding |
| RIS | Regulation Impact Statement |
| TAA 1953 | Tax Administration Act 1953 |
| TFN | Tax File Number |
| WHM | Working holiday maker |