Explanatory Memorandum
(Circulated by authority of the Minister for Housing and Assistant Treasurer, the Hon Michael Sukkar)Glossary
The following abbreviations and acronyms are used throughout this Explanatory Memorandum.
| Abbreviation | Definition |
| ACCC | Australian Competition and Consumer Commission |
| Bill | Treasury Laws Amendment (2019 Measures No. 2) Bill 2019 |
| CCA | Competition and Consumer Act 2010 |
| CDR | Consumer Data Right |
| CDR Act | Treasury Laws Amendment (Consumer Data Right) Act 2019 |
| COAG | Council of Australian Governments |
| Commissioner | Commissioner of Taxation |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| LCT | luxury car tax |
| LCT Act | A New Tax System (Luxury Car Tax) Act 1999 |
| Vertigan Review | Review of Governance Arrangements for Australian Energy Markets |