House of Representatives
Taxation Laws Amendment (Superannuation) Bill (No. 2) 2002
Superannuation Guarantee Charge Amendment Bill 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 |
| ADF | approved deposit fund |
| APRA | Australian Prudential Regulation Authority |
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| COSBOA | Council of Small Business Organisations of Australia Ltd |
| CPF | constitutionally protected fund |
| CPF Act 1997 | Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 |
| CPF Imposition Act 1997 | Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997 |
| CSS | Commonwealth Superannuation Scheme |
| Cth Reduction Act 1997 | Superannuation Contributions Tax (Application to the Commonwealth - Reduction of Benefits) Act 1997 |
| DFRDB Act 1973 | Defence Force Retirement and Death Benefits Act 1973 |
| ETP | eligible termination payment |
| Family Law Amendment Act 2001 | Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001 |
| GIC | general interest charge |
| ICAA | Institute of Chartered Accountants in Australia |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| Parliamentary Contributory Act 1948 | Parliamentary Contributory Superannuation Act 1948 |
| RSA | retirement saving account |
| SCT Act 1997 | Superannuation Contributions Tax (Assessment and Collection) Act 1997 |
| SCT Imposition Act 1997 | Superannuation Contributions Tax Imposition Act 1997 |
| SG | superannuation guarantee |
| SGAA 1992 | Superannuation Guarantee (Administration) Act 1992 |
| SGC | superannuation guarantee charge |
| SGCA 1992 | Superannuation Guarantee Charge Act 1992 |
| SHAR | Superannuation Holding Accounts Reserve |
| TAA 1953 | Taxation Administration Act 1953 |
| TFN | tax file number |
| TLAA5 2001 | Taxation Laws Amendment Act (No. 5) 2001 |
| TPT Imposition Act 1997 | Termination Payments Tax Imposition Act 1997 |
| this bill | Taxation Laws Amendment (Superannuation) Bill (No. 2) 2002 |