Senate
Superannuation Legislation Amendment (Choice of Superannuation Funds) Bill 2003
Revised Explanatory Memorandum
This memorandum takes account of amendments made by the house of representatives to the bill as introduced
Glossary
The following abbreviations and acronyms are used throughout this revised explanatory memorandum.
| Abbreviation | Definition |
| APRA | Australian Prudential Regulation Authority |
| ASIC | Australian Securities and Investment Commission |
| ATO | Australian Taxation Office |
| AWA | Australian Workplace Agreement |
| Commissioner | Commissioner of Taxation |
| CPI | consumer price index |
| CSS | Commonwealth Superannuation Scheme |
| PDS | Product Disclosure Statement |
| PSS | Public Sector Superannuation Scheme |
| RSA | retirement savings account |
| RSA Act | Retirement Savings Accounts Act 1997 |
| SG | superannuation guarantee |
| SGAA 1992 | Superannuation Guarantee (Administration) Act 1992 |
| SGC | superannuation guarantee charge |