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 |
| Bill | Treasury Laws Amendment (2020 Measures No. 5) Bill 2020 |
| Commissioner | Commissioner of Taxation |
| Coronavirus | Coronavirus known as COVID-19 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| SUMLM Act | Superannuation (Unclaimed Money and Lost Members) Act 1999 |