Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Ralph Willis, MP)Chapter 13 - Abbreviations
AAT | Administrative Appeals Tribunal |
ATO | Australian Taxation Office |
ETP | eligible termination payment |
ISC | Insurance and Superannuation Commission |
ITAA | Income Tax Assessment Act 1936 |
SG | superannuation guarantee |
SG(A)A | Superannuation Guarantee (Administration) Act 1992 |
SGC | superannuation guarantee charge |
TFN | tax file number |