House of Representatives

Treasury Laws Amendment (COVID-19 Economic Response No. 2) Bill 2021

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
Bill Treasury Laws Amendment (COVID-19 Economic Response No. 2) Bill 2021
Coronavirus Coronavirus known as COVID-19
Coronavirus (Measures No. 2) Act Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020
COVID-19 Coronavirus known as COVID-19
ITAA 1997 Income Tax Assessment Act 1997
Payments and Benefits Act Coronavirus Economic Response Package (Payments and Benefits) Act 2020
TAA 1953 Taxation Administration Act 1953


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