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House of Representatives

Treasury Laws Amendment (More Flexible Superannuation) Bill 2020

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


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