Explanatory Memorandum
(Circulated by authority of the Assistant Minister for Superannuation, Financial Services and Financial Technology, Senator the Hon. Jane Hume)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
Abbreviation | Definition |
Bill | Treasury Laws Amendment (More Flexible Superannuation) Bill 2020 |
ITAA 1997 | Income Tax Assessment Act 1997 |
RSA Act | Retirement Savings Accounts Act 1997 |
RSA Regulations | Retirement Savings Accounts Regulations 1997 |
SIS Act | Superannuation Industry (Supervision) Act 1993 |
SIS Regulations | Superannuation Industry (Supervision) Regulations 1994 |