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