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House of Representatives

Superannuation Laws Amendment (Abolition of Surcharge) Bill 2005

Superannuation Laws Amendment (Abolition of Surcharge) Act 2005

Explanatory Memorandum

(Circulated by the authority of the Treasurer, the Hon Peter Costello MP)

Glossary

The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
ATO Australian Taxation Office
Commissioner Commissioner of Taxation
CSS Commonwealth Superannuation Scheme
CSS Board Commonwealth Superannuation Scheme Board


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