House of Representatives
Superannuation (Government Co-Contribution for Low Income Earners) Bill 2003
Superannuation (Government Co-Contribution for Low Income Earners) (Consequential Amendments) Bill 2003
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 |
| AAT | Administrative Appeals Tribunal |
| APRA | Australian Prudential Regulation Authority |
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| CPF | constitutionally protected fund |
| CPF Act 1997 | Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 |
| CSS | Commonwealth Superannuation Scheme |
| CSS Board | Commonwealth Superannuation Scheme Board |
| DFRDB | Defence Force Retirement and Death Benefits |
| GIC | general interest charge |
| Government Co-contribution Bill | Superannuation (Government Co-contribution for Low Income Earners) Bill 2003 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| MSBS | Military Superannuation Benefits Scheme |
| RSA | retirement savings account |
| RSA Regulations 1997 | Retirement Savings Account Regulations 1997 |
| RSAA 1997 | Retirement Savings Account Act 1997 |
| SA 1976 | Superannuation Act 1976 |
| SCTACA 1997 | Superannuation Contributions Tax (Assessment and Collection Act) 1997 |
| SHAR | Superannuation Holding Accounts Reserve |
| SROCA 1993 | Superannuation (Resolution of Complaints) Act 1993 |
| SSAA 1995 | Small Superannuation Accounts Act 1995 |
| TAA 1953 | Taxation Administration Act 1953 |
| TFN | tax file number |