Explanatory Memorandum(Circulated by the authority of the Parliamentary Secretary to the Treasurer, the Hon Chris Pearce MP)
The following abbreviations and acronyms are used in this explanatory memorandum.
|ASIC||Australian Securities and Investments Commission|
|CLERP 9 Act||Corporate Law Economic Reform Program (Audit Reform and Corporate Disclosure) Act 2004|
|ESS||Employee Shareholder Scheme|
|ITAA 1936||Income Tax Assessment Act 1936|
|PDS||Product Disclosure Statement|
|RIS||Regulation Impact Statement|
|ROA||Record of Advice|
|SOA||Statement of Advice|
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