Senate
Superannuation Laws Amendment (MySuper Capital Gains Tax Relief and Other Measures) Bill 2013
Revised Explanatory Memorandum
(Circulated by the authority of the Minister for Financial Services and Superannuation, the Hon Bill Shorten)This memorandum takes account of amendments made by the House of Representatives to the Bill as introduced
Glossary
The following abbreviations and acronyms are used throughout this revised explanatory memorandum.
| Abbreviation | Definition |
| Bill | Superannuation Laws Amendment (MySuper Capital Gains Tax Relief and Other Measures) Bill 2013 |
| CGT | capital gains tax |
| CSC | Commonwealth Superannuation Corporation |
| DFRDB | Defence Force Retirement and Death Benefit |
| DFRDB Act | Defence Force Retirement and Death Benefits Act 1973 |
| FHSA | First Home Saver Account |
| FW Act | Fair Work Act 2009 |
| FW Amendment Act | Fair Work Amendment Act 2012 |
| FWC | Fair Work Commission |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| PST | pooled superannuation trust |
| Review | the Super System Review |
| SIS Act 1993 | Superannuation Industry (Supervision) Act 1993 |
| TAA 1953 | Taxation Administration Act 1953 |