House of Representatives
Tax and Superannuation Laws Amendment (2012 Measures No. 1) Bill 2012
Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| CTP | compulsory third party |
| Fair Work Act | Fair Work Act 2009 |
| Fair Work Regulations | Fair Work Regulations 2009 |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| GST | goods and services tax |
| RSA | retirement savings account |
| SIS Act | Superannuation Industry (Supervision) Act 1993 |
| SG | superannuation guarantee |
| SIS regulations | Superannuation Industry (Supervision) Regulations 1994 |
| TAA 1953 | Taxation Administration Act 1953 |
| TFN | tax file number |
| the bodies | regulated superannuation funds or public sector superannuation schemes, approved deposit funds, RSA providers or their administrators |
| Multiflex | Multiflex Pty Ltd [2011] FCAFC 142 |