Explanatory Memorandum
(Circulated by authority of the Assistant Treasurer, the Hon Stuart Robert MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ASIC | Australian Securities & Investments Commission. |
| ATO | Australian Taxation Office. |
| Bill | Corporations Amendment (Strengthening Protections for Employee Entitlements) Bill 2018. |
| consultation paper | Reforms to Address Corporate Misuse of the Fair Entitlements Guarantee Scheme consultation paper. |
| corporate contraventions | Contraventions of either, or both, of the following Acts:
|
| Corporations Act | Corporations Act 2001 (Cth). |
| DJSB | Department of Jobs and Small Business. |
| DOCA | Deed of Company Arrangement. |
| FEG | Fair Entitlements Guarantee. |
| FWO | Fair Work Ombudsman. |
| ICCPR | International Covenant on Civil and Political Rights. |