Explanatory Memorandum
(Circulated by authority of the Assistant Treasurer, the 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 |