House of Representatives
Superannuation Legislation Amendment Bill 2010
Explanatory Memorandum
Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MPGlossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
|---|---|
| Abbreviation | Definition |
| APRA | Australian Prudential Regulation Authority |
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| IT(TP) Act | Income Tax (Transitional Provisions) Act 1997 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| S(UMLM) Act | Superannuation (Unclaimed Money and Lost Members) Act 1999 |
| SG | superannuation guarantee |
| SIS Act 1993 | Superannuation Industry (Supervision) Act 1993 |
| SIS Regulations 1994 | Superannuation Industry (Supervision) Regulations 199 4 |
| SMSF | self managed superannuation fund |
| TPD | total and permanent disability |