House of Representatives
Treasury Laws Amendment (2020 Measures No. 3) Bill 2020
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 |
| ATO | Australian Taxation Office |
| Bill | Treasury Laws Amendment (2020 Measures No. 3) Bill 2020 |
| Commissioner | Commissioner of Taxation |
| Coronavirus | Coronavirus known as COVID-19 |
| GDP | gross domestic product |
| GST | goods and services tax |
| IMA Act | International Monetary Agreements Act 1947 |
| IMF | International Monetary Fund |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| ITTPA 1997 | Income Tax (Transitional Provisions) Act 1997 |
| JSCOT | Joint Standing Committee on Treaties |
| PAYG | pay as you go |
| TAA 1953 | Taxation Administration Act 1953 |