Acronyms and Abbreviations

AADAAustralian Automotive Dealer Association

AASBAustralian Accounting Standards Board

ACCIAustralian Chamber of Commerce and Industry

ADFApproved deposit funds

AFCAAustralian Financial Complaints Authority

APRAAustralian Prudential Regulation Authority

ASFAAssociation of Superannuation Funds Australia

ATOAustralian Taxation Office

The billTreasury Laws Amendment (Support for Small Business and Charities and Other Measures) Bill 2023

CAANZChartered Accountants Australia and New Zealand

CALICouncil of Australian Life Insurers

The committeeThe Senate Economics Legislation Committee

The Corporations ActCorporations Act 2001

CSNConsulting Surveyors National

DCCEEWDepartment of Climate Change, Energy, the Environment and Water

DGRDeductable gift recipient

ECAEnergy Consumers Australia

EDRExternal dispute resolution

EMExplanatory Memorandum

EPSSSExempt public sector superannuation schemes

GI HubGlobal Infrastructure Hub

IAWOInstant Asset Write Off

ICAInsurance Council of Australia

ICCPRInternational Convention of Civil and Political Rights

IFPAInstitute of Financial Professionals Australia

IPAInstitute of Public Accountants

ITAA 1997Income Tax Assessment Act 1997

IT(TP) ActIncome Tax (Transitional Provisions) Act 1997

LRBALimited recourse borrowing arrangement

the Metlife DecisionMetlife Insurance Limited v Australian Financial Complaints Authority Limited [2022] FCAFC 173

MFAAMortgage and Finance Association of Australia

NALENon-arm’s length expenses

NALINon-arm’s length income

NECANational Electrical and Communications Association

PSTPooled superannuation trust

The Scrutiny CommitteeSenate Standing Committee for the Scrutiny of Bills

SMSFSelf-managed Superannuation Fund

TAATaxation Administration Act 1953

TFETemporary Full Expensing

TPDTotal and permanent disability