EmailPrint Back to browse View full documentView full document Previous section | Next section House of Representatives Tax Laws Amendment (Superannuation Contributions Splitting) Bill 2005 Tax Laws Amendment (Superannuation Contributions Splitting) Act 2005 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 Commissioner Commissioner of Taxation ETP eligible termination payment ITAA 1936 Income Tax Assessment Act 1936 View full documentView full documentBack to top