Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Josh Frydenberg MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
Abbreviation | Definition |
ACCC | Australian Competition and Consumer Commission |
APS | Australian Public Service |
ATO | Australian Taxation Office |
Commissioner | Commissioner of Taxation |
FATA | Foreign Acquisitions and Takeovers Act 1975 |
FATA Fees Act | Foreign Acquisitions and Takeovers Fees Imposition Act 2015 |
FATR | Foreign Acquisitions and Takeovers Regulation 2015 |
Fee Regulation | Foreign Acquisition and Takeovers Fee Imposition Regulation 2015 |
FIRB | Foreign Investment Review Board |
ICCPR | International Covenant on Civil and Political Rights |
Imposition Bill | Foreign Acquisitions and Takeovers Fees Imposition Amendment Bill 2020 |
Agricultural Land and Water Register Act | Register of Foreign Ownership of Water or Agricultural Land Act 2015 |
Regulatory Powers Act | Regulatory Powers (Standard Provisions) Act 2014 |
SES | Senior Executive Service |
TAA | Taxation Administration Act 1953 |
the Bill | Foreign Investment Reform (Protecting Australia's National Security) Bill 2020 |
The Guide | The Guide to Framing Commonwealth Offences, Infringement Notices and Enforcement Powers |