Abbreviations and acronyms

Abbreviations and acronyms

ACNC

Australian Charities and Not-for-Profit Commissions

ACTU

Australian Council of Trade Unions

Agreements Act

International Tax Agreements Act 1953

API

Application Programming Interface

APRA

Australian Prudential Regulation Authority

ASFA

Association of Superannuation Funds of Australia

ASIC

Australian Securities and Investment Commission

ATO

Australian Taxation Office

BEPS

Base Erosion and Profit Shifting

The bill

Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) Bill 2025

CBUS

Construction and Building Unions Superannuation Fund

CEDAW

Convention on Elimination of all Forms of Discrimination Against Women

The Committee

Senate Economics Legislation Committee

Corporations Act

Corporations Act 2001

DGR

Deductible Gift Recipient

DOE

Dangerous Occupation Exception

DSPs

Digital Service Providers

DSPANZ

Digital Service Providers Australia New Zealand

EM

Explanatory Memorandum

ETU

Electrical Trade Union of Australia

FSC

Financial Services Council

ICCPR

International Covenant on Civil and Political Rights

ICESCR

International Covenant on Economics, Social and Cultural Rights

ICERD

International Convention on the Elimination of All Forms of Racial Discrimination

ITAA 1997

Income Tax Assessment Act 1997

ITAA 1936

Income Tax Assessment Act 1936

MYOB

Mind Your Own Business

OECD

Organisation for Economic Co-operation and Development

OECD Model

OECD Model Tax Convention on Income and on Capital

SGA Act

Superannuation Guarantee (Administration) Act 1992

SIS Act

Superannuation Industry (Supervision) Act 1993

SO Act

Superannuation (Objective) Act 2024

SSCF

Superannuation Standard Choice Form

STP

Single Touch Payroll

Tax Laws Amendment

(Wine Producer Rebate and Other Measures) Act 2004

TFN

Tax File Number

The Convention

Convention between Australia and the Portuguese Republic for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance and its Protocol

UDHR

Universal Declaration of Human Rights

WET Act

(Wine Equalisation Tax) Act 1999