Explanatory Memorandum
(Circulated by authority of the Assistant Treasurer, Senator the Hon Rod Kemp)Abbreviations
The following abbreviations are used in this explanatory memorandum:
APRA | - | Australian Prudential Regulation Authority |
ATO | - | Australian Taxation Office |
FSI | - | Financial System Inquiry |
ASIC | - | Australian Securities and Investment Commission |
SIS Act | - | Superannuation Industry (Supervision) Act 1993 |
ITAA | - | Income Taxation Assessment Act 1936 |