Explanatory Memorandum
(Circulated by authority of the Minister for Finance, Senator the Hon Mathias Cormann)Table of abbreviations and common terms
| Abbreviation or common term | Full term or description |
| CAC Act | Commonwealth Authorities and Companies Act 1997 |
| Commonwealth entity | An entity as defined in section 10 of the Public Governance, Performance and Accountability Act 2013 |
| FMA Act | Financial Management and Accountability Act 1997 |
| Finance Minister | The Minister with responsibility for administering the PGPA Act |
| PGPA Act | Public Governance, Performance and Accountability Act 2013 |
| PGPA (C & T) Act | Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014 |
| PGRLA Act | Public Governance and Resources Legislation Amendment Act (No. 1) 2015 |
| Rules or PGPA rules | The rules made under Part 4-1 of the PGPA Act |