House of Representatives

Treasury Laws Amendment (Enhancing Whistleblower Protections) Bill 2017

Revised Explanatory Memorandum

(Circulated by authority of the Assistant Treasurer, the Hon. Stuart Robert MP)
This memorandum takes account of amendments made by the Senate to the bill as introduced.

Glossary

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

Abbreviation Definition
ADI Authorised deposit-taking institution
Anti-Money Laundering and Counter-Terrorism Financing Act Anti-Money Laundering and Counter-Terrorism Financing Act 2006
AFP Australian Federal Police
APRA Australian Prudential Regulation Authority
ASIC Australian Securities and Investments Commission
ASIC Act Australian Securities and Investments Commission Act 2001
ATO Australian Taxation Office
Banking Act Banking Act 1959
Bill Treasury Laws Amendment (Enhancing Whistleblower Protections) Bill 2018
Commissioner Commissioner of Taxation
Commonwealth Commonwealth of Australia
Competition and Consumer Act Competition and Consumer Act 2010
Corporations Act Corporations Act 2001
Data Collection Act Financial Services (Collection of Data) Act 2001
Discussion Paper Review of tax and corporate whistleblower protections in Australia issued on 20 December 2016
Fair Work Act Fair Work Act 2009
GST Act A New Tax System (Goods and Services Tax) Act 1999
Human Rights (Parliamentary Scrutiny) Act Human Rights (Parliamentary Scrutiny) Act 2011
ICCPR International Covenant on Civil and Political Rights
Insurance Act Insurance Act 1973
ITAA 1997 Income Tax Assessment Act 1997
Legislation Act Legislation Act 2003
Life Insurance Act Life Insurance Act 1995
National Consumer Credit Protection Act National Consumer Credit Protection Act 2009
NOHC Non-operating holding company
OGNAP Open Government National Action Plan
Parliamentary Committee Parliamentary Joint Committee on Corporations and Financial Services - Whistleblower Protections in the corporate, public and not-for-profit sectors
PID Act Public Interest Disclosure Act 2013
Registered Organisations Act Fair Work (Registered Organisations) Act 2009
Senate Economics References Committee Senate Economics References Committee into Performance of the Australian Securities and Investments Commission
Superannuation Industry (Supervision) Act Superannuation Industry (Supervision) Act 1993
TAA 1953 Taxation Administration Act 1953
TASA 2009 Tax Agents Services Act 2009


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