House of Representatives
Taxation Laws Amendment (Superannuation) Bill (No. 1) 2002
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
|---|---|
| APRA | Australian Prudential Regulation Authority |
| ATO | Australian Taxation Office |
| ETP | eligible termination payment |
| ITA 1986 | Income Tax Act 1986 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| RSA Act 1997 | Retirement Savings Account Act 1997 |
| RSA Regulations | Retirement Savings Account Regulations |
| SG | Superannuation Guarantee |
| SIS Act 1993 | Superannuation Industry (Supervision) Act 1993 |
| SIS Regulations | Superannuation Industry (Supervision) Regulations |
| SSAA 1995 | Small Superannuation Accounts Act 1995 |
| TAA 1953 | Taxation Administration Act 1953 |