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House of Representatives

Treasury Laws Amendment (Mutual Reforms) Bill 2019

Explanatory Memorandum

(Circulated by authority of the Assistant Minister for Treasury and Finance, the Hon Zed Seselja)


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

Abbreviation Definition
ACNC Act Australian Charities and Not-for-profits Commission Act 2012
Bill Treasury Laws Amendment (Mutual Reforms) Bill 2019
Corporations Act Corporations Act 2001
Hammond Report Report on Reforms for Cooperatives, Mutuals and Member-owned Firms
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
MCIs Mutual Capital Instruments

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