House of Representatives
Superannuation (Surcharge Rate Reduction) Amendment 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 |
|---|---|
| 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 |
| CPF Imposition Act 1997 | Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997 |
| CSS | Commonwealth Superannuation Scheme |
| CSS Board | Commonwealth Superannuation Scheme Board |
| Cth Reduction Act 1997 | Superannuation Contributions Tax (Application to the Commonwealth - Reduction of Benefits) Act 1997 |
| DFRDB Act 1973 | Defence Force Retirement and Death Benefits Act 1973 |
| Family Law Amendment Act 2001 | Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001 |
| Parliamentary Contributory Act 1948 | Parliamentary Contributory Superannuation Act 1948 |
| SA 1976 | Superannuation Act 1976 |
| SCT Imposition Act 1997 | Superannuation Contributions Tax Imposition Act 1997 |
| SCTACA 1997 | Superannuation Contributions Tax (Assessment and Collection Act) 1997 |
| TPT Imposition Act 1997 | Termination Payments Tax Imposition Act 1997 |