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)Glossary
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 |