Supplementary Explanatory Memorandum
Circulated by the authority of the Treasurer, the Hon Wayne Swan MPGlossary
The following abbreviations and acronyms are used throughout this supplementary explanatory memorandum.
| Abbreviation | Definition |
| APRA | Australian Prudential Regulation Authority |
| Commissioner | Commissioner of Taxation |
| TAA 1953 | Taxation Administration Act 1953 |