House of Representatives
Superannuation Laws Amendment (2004 Measures No. 1) Bill 2004
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
|---|---|
| ATO | Australian Taxation Office |
| Co-contribution Act | Superannuation (Government Co-contribution for Low Income Earners) Act 2003 |
| Co-contribution Regulations | Superannuation (Government Co-contribution for Low Income Earners) Regulations 2004 |
| Commissioner | Commissioner of Taxation |
| GIC | general interest charge |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| SGAA 1992 | Superannuation Guarantee (Administration) Act 1992 |
| TAA 1953 | Taxation Administration Act 1953 |