Explanatory Memorandum
(Circulated by authority of the Assistant Treasurer, Senator the Hon Rod Kemp)Abbreviations
The following abbreviations are used in this explanatory memorandum:
ADI | - | Authorised deposit-taking institution |
APRA | - | Australian Prudential Regulation Authority |
ATO | - | Australian Taxation Office |
ITAA 36 | - | Income Tax Assessment Act 1936 |
ITAA 97 | - | Income Tax Assessment Act 1997 |
SIS Act | - | Superannuation Industry (Supervision) Act 1993 |