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House of Representatives

Treasury Laws Amendment (2020 Measures No. 2) Bill 2020

Explanatory Memorandum

(Circulated by authority of the Minister for Housing and Assistant Treasurer the Hon Michael Sukkar MP)


The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
ADI authorised deposit-taking institution
APRA Australian Prudential Regulation Authority
ATO Australian Taxation Office
Bill Treasury Laws Amendment (2020 Measures No. 2) Bill 2020
CSRCA Child Support (Registration and Collection) Act 1988
DGR deductible gift recipient
ICCPR International Covenant on Civil and Political Rights
IFC Act 1955 International Finance Corporation Act 1955
IMA Act 1947 International Monetary Agreements Act 1947
ITAA 1997 Income Tax Assessment Act 1997
ITAA 1936 Income Tax Assessment Act 1936
JobKeeper scheme Jobkeeper scheme within the meaning of the Coronavirus Economic Response Package (Payments and Benefits) Rules 2020
JSCOT Joint Standing Committee on Treaties
MEC group multiple entry consolidated group
TAA Taxation Administration Act 1953

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