House of Representatives

Treasury Laws Amendment (2020 Measures No. 5) 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
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

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