Replacement Explanatory Memorandum
(Circulated with the authority of the Minister for Finance and Deregulation, Senator the Hon Penny Wong)Table of abbreviations and common terms
| Abbreviation or common term | Full term or description |
| ABC | Australian Broadcasting Corporation |
| ABC Act | Australian Broadcasting Corporation Act 1983 |
| ADI | authorised deposit-taking institution |
| ANAO | Australian National Audit Office |
| APS | Australian Public Service |
| Auditor-General Act | Auditor-General Act 1997 |
| CAC Act | Commonwealth Authorities and Companies Act 1997 |
| CAC Regulations | Commonwealth Authorities and Companies Regulations 1997 |
| CFAR | Commonwealth Financial Accountability Review |
| Commonwealth entity | An entity as defined under clause 10 of the PGPA Bill |
| Corporations Act | Corporations Act 2001 |
| CRF | The Consolidated Revenue Fund established by section 81 of the Constitution |
| Criminal Code | Criminal Code Act 1995 |
| FFLA Bill | Financial Framework Legislation Amendment Bill |
| Finance Minister | The Minister who will administer the Public Governance, Performance and Accountability Act 2013 |
| FMA Act | Financial Management and Accountability Act 1997 |
| FMA Regulations | Financial Management and Accountability Regulations 1997 |
| FMO | Finance Minister's Orders |
| GBE | government business enterprise |
| GGS | General Government Sector |
| GST | Goods and Services Tax |
| JCPAA | Joint Committee of Public Accounts and Audit |
| LI Act | Legislative Instruments Act 2003 |
| PGPA Bill | Public Governance, Performance and Accountability Bill 2013 |
| PS Act | Public Service Act 1999 |
| RBA | Reserve Bank of Australia |
| RB Act | Reserve Bank Act 1959 |
| rules | The rules made under clause 101 of the PGPA Bill |
| SBS | Special Broadcasting Service Corporation |
| SBS Act | Special Broadcasting Service Act 1991 |