Explanatory Memorandum
(Circulated by authority of the Minister for Housing and Assistant Treasurer, the Hon Michael Sukkar MP)Glossary
The following abbreviations and acronyms are used throughout this Explanatory Memorandum.
| Abbreviation | Definition |
| ACCC | Australian Competition and Consumer Commission |
| ASIC | Australian Securities and Investments Commission |
| ATO | Australian Taxation Office |
| Bill | Treasury Laws Amendment (2019 Measures No. 3) Bill 2019 |
| Corporations Act | Corporations Act 2001 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| OECD | Organisation for Economic Co-operation and Development |