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 |
| ABN | Australian Business Number |
| ADI | Authorised deposit-taking institution |
| Bill | Coronavirus Economic Response Package Omnibus (Measures No. 2) Bill 2020 |
| Child Care Subsidy Minister's Rules | Child Care Subsidy Minister's Rules 2017 |
| Commissioner | Commissioner of Taxation |
| Coronavirus | Coronavirus known as COVID-19 |
| Coronavirus Omnibus Act | Coronavirus Economic Response Package Omnibus Act 2020 |
| Criminal Code | The Schedule to the Criminal Code Act 1995 called the Criminal Code |
| Fair Work Act | Fair Work Act 2009 |
| FWC | Fair Work Commission |
| Family Assistance Act | A New Tax System (Family Assistance) Act 1999 |
| Family Assistance Administration Act | A New Tax System (Family Assistance) (Administration) Act 1999 |
| Family Assistance Law | A New Tax System (Family Assistance) Act 1999, A New Tax System (Family Assistance) (Administration) Act 1999 and the relevant subordinate legislation |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| Guarantee of Lending Act | Guarantee of Lending to Small and Medium Enterprises (Coronavirus Economic Response Package) Act 2020 |
| ILO | International Labour Organization |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| NES | National Employment Standards |
| Payments and Benefits Bill | Coronavirus Economic Response Package (Payments and Benefits) Bill 2020 |
| PPL Act | Paid Parental Leave Act 2010 |
| PPL Rules | Paid Parental Leave Rules 2010 |
| SME | Small and medium enterprise |
| Social Security Act | Social Security Act 1991 |
| Social Services Minister | The Minister administering the Social Security (International Agreement) Act 1999 |
| SSAA | Social Security (Administration) Act 1999 |
| TAA 1953 | Taxation Administration Act 1953 |
| Veterans' Law | Means the following Acts:
|
| Veterans' Minister | The Minister administering the Veterans' Entitlements Act 1986 |