Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
Abbreviation | Definition |
APRA | Australian Prudential Regulation Authority |
ASIC | Australian Securities and Investment Commission |
ATO | Australian Taxation Office |
AWA | Australian Workplace Agreement |
Commissioner | Commissioner of Taxation |
CSS | Commonwealth Superannuation Scheme |
PDS | Product Disclosure Statement |
PSS | Public Sector Superannuation Scheme |
RSA | retirement savings account |
SG | superannuation guarantee |
SGAA 1992 | Superannuation Guarantee (Administration) Act 1992 |
SIS Act | Superannuation Industry (Supervision) Act 1993 |