Explanatory Memorandum
(Circulated by authority of the Minister for Revenue and Financial Services, Minister for Women and Minister Assisting the Prime Minister for the Public Service, the Hon Kelly O'Dwyer MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
Abbreviation | Definition |
APRA | Australian Prudential Regulation Authority |
ASIC | Australian Securities and Investments Commission |
ATO | Australian Taxation Office |
Bill | Treasury Laws Amendment (Protecting Your Superannuation Package) Bill 2018 |
Commissioner | Commissioner of Taxation |
ITAA 1997 | Income Tax Assessment Act 1997 |
SIS Act | Superannuation Industry (Supervision) Act 1993 |
SMSF | Self managed superannuation fund |
SUMLM Act | Superannuation (Unclaimed Money and Lost Members) Act 1999 |
TAA 1953 | Taxation Administration Act 1953 |