Explanatory Memorandum
(Circulated by authority of the Minister for Housing and Assistant Treasurer, the Hon Michael Sukkar MP)Glossary
The following abbreviations and acronyms are used throughout this Explanatory Memorandum.
Abbreviation | Definition |
APRA | Australian Prudential Regulation Authority |
ATO | Australian Taxation Office |
Bill | Treasury Laws Amendment (2018 Superannuation Measures No. 1) Bill 2019 |
Commissioner | Commissioner of Taxation |
ITAA 1936 | Income Tax Assessment Act 1936 |
ITAA 1997 | Income Tax Assessment Act 1997 |
SG | Superannuation guarantee |
SGAA 1992 | Superannuation Guarantee (Administration) Act 1992 |
SIS Act | Superannuation Industry (Supervision) Act 1993 |
SIS Regs | Superannuation Industry (Supervision) Regulations 1994 |
SMSF | Self-managed superannuation fund |
TAA 1953 | Taxation Administration Act 1953 |