House of Representatives
Treasury Laws Amendment (Income Tax Consolidation Integrity) Bill 2018
Explanatory Memorandum
(Circulated by authority of the Minister for Revenue and Financial Services, Minister for Women and Minister Assisting the Prime Minister for the Public Service, the Hon Kelly O'Dwyer MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| AASB | Australian Accounting Standards Board |
| ADI | authorised deposit-taking institution |
| April 2013 Report | Board of Taxation Report on the on the Post-implementation review of certain aspects of the consolidation tax cost setting process, finalised in April 2013 |
| Bill | Treasury Laws Amendment (Income Tax Consolidation Integrity) Bill 2018 |
| Commissioner | Commissioner of Taxation |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| June 2012 Report | Board of Taxation Report on the Post-implementation review of certain aspects of the consolidation regime, finalised in June 2012 |
| MEC group | multiple entry consolidated group |
| TOFA | Taxation of Financial Arrangements |