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 |
ITAA 1936 | Income Tax Assessment Act 1936 |
ITAA 1997 | Income Tax Assessment Act 1997 |
IT Regulations | Income Tax Regulations 1936 |
RSA | retirement savings account |
RSA Act 1997 | Retirement Savings Accounts Act 1997 |
SG | superannuation guarantee |
SGAA 1992 | Superannuation Guarantee (Administration) Act 1992 |