Explanatory Memorandum
(Incorporating Correction)
Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
Abbreviation | Definition |
---|---|
APRA | Australian Prudential Regulation Authority |
ATO | Australian Taxation Office |
Imposition Act | Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991 |
Imposition Regulations | Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Regulations 1991 |
MYEFO | Mid Year Economic and Fiscal Outlook |
SIS Act | Superannuation Industry (Supervision) Act 1993 |
SMSF | self managed superannuation fund |
Taxation Act | Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 |
Taxation Regulations | Superannuation (Self Managed Superannuation Funds) Taxation Regulations 1999 |