House of Representatives
Treasury Laws Amendment (COVID-19 Economic Response No. 2) Bill 2021
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Josh Frydenberg MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| Bill | Treasury Laws Amendment (COVID-19 Economic Response No. 2) Bill 2021 |
| Coronavirus | Coronavirus known as COVID-19 |
| Coronavirus (Measures No. 2) Act | Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020 |
| COVID-19 | Coronavirus known as COVID-19 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| Payments and Benefits Act | Coronavirus Economic Response Package (Payments and Benefits) Act 2020 |
| TAA 1953 | Taxation Administration Act 1953 |