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House of Representatives

Treasury Laws Amendment (2016 Measures No. 1) Bill 2016

Explanatory Memorandum

(Circulated by authority of the Minister for Revenue and Financial Services, the Hon Kelly O'Dwyer MP)


The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
AAT Administrative Appeals Tribunal
AFSL Australian financial services licensee
AGA Australian Government Actuary
AGDRP Australian Government Disaster Recovery Payment
APRA Australian Prudential Regulation Authority
ARPC Australian Reinsurance Pool Corporation
ASIC Australian Securities and Investments Commission
ASX Australian Securities Exchange
CASS Client Assets Sourcebook
CFD Contract-for-difference
Corporations Act Corporations Act 2001
Corporations Regulations Corporations Regulations 2001
DGR Deductible gift recipient
DRA Disaster Recovery Allowance
DRP Ex-gratia Disaster Recovery Payment
DTI Declared Terrorist Incident as defined in the Terrorism Insurance Act 2003
ESS Employee Share Scheme
FCA Financial Conduct Authority
Financial System Inquiry Financial System Inquiry 2014 (David Murray AO, Chairman)
ISA Ex-gratia Income Support Allowance
issuing company Company which issues the ESS interests under the ESS
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
NBCR Nuclear, biological, chemical and radiological risks
OAIC Office of the Australian Information Commissioner
OECD Organisation for Economic Co-operation and Development
OTC over-the-counter derivatives
Pool Re scheme Pool Reinsurance Company Limited scheme
pre-lodgment year Issuing company's most recent income year before the year in which the disclosure document is lodged with ASIC
Privacy Act Privacy Act 1988
RIS Regulation Impact Statement
SCV New Zealand special category visa (subclass 444)
Terrorism Insurance Act Terrorism Insurance Act 2003
the scheme Terrorism Insurance Scheme
Wallis Inquiry Financial System Inquiry 1997 (Stan Wallis AC, Chairman)

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