Revised
Superannuation Guarantee (Administration) Amendment Bill 2015
Explanatory Memorandum
(Circulated by the authority of the Minister for Small Business, the Hon Bruce Billson MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ATO | Australian Taxation Office |
| NMW | National Minimum Wage |
| SBSCH | Small Business Superannuation Clearing House |
| SG | superannuation guarantee |
| SGAA | Superannuation Guarantee (Administration) Act 1992 |