Acronyms and abbreviations

AASBAustralian Accounting Standards Board

ABAAustralian Banking Association

AFAAssociation of Financial Advisers

AICDAustralian Institute of Company Directors

AIRAssociation of Independent Retirees

APRAAustralian Prudential Regulation Authority

ASAAustralian Shareholders Association

ASIC ActAustralian Securities and Investments Commission Act 2001

ASICAustralian Securities and Investments Commission

ATOAustralian Taxation Office

AUASB Auditing and Assurance Standards Board

CA ANZChartered Accountants Australia and New Zealand

Corporations ActCorporations Act 2001

DRPDividend Reinvestment Plan

EMExplanatory Memorandum

FPAAFinancial Planning Association of Australia

FRCFinancial Reporting Council

FSCFinancial Services Council

IPAInstitute of Public Accountants

ISSBInternational Sustainability Standards Board

ITAA 1936Income Tax Assessment Act 1936

ITAA 1997 Income Tax Assessment Act 1997

the RegisterFinancial Advisers Register

UDRPUnderwritten Dividend Reinvestment Plans

TA 2015/2ATO Taxpayer Alert 2015/2

TPBTax Practitioners Board

TreasuryDepartment of the Treasury