House of Representatives
Temporary Residents' Superannuation Legislation Amendment Bill 2008
Superannuation (Departing Australia Superannuation Payments Tax) Amendment Bill 2008
Explanatory Memorandum
Circulated By the Authority of the Treasurer, the Hon Wayne Swan MpGlossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| DASP | departing Australia superannuation payment |
| DASPT Bill | Superannuation (Departing Australia Superannuation Payments Tax) Amendment Bill 2008 |
| DIAC | Department of Immigration and Citizenship |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| main Bill | Temporary Residents' Superannuation Legislation Amendment Bill 2008 |
| Regulations | Superannuation (Unclaimed Money and Lost Members) Regulations 1999 |
| RSA | retirement savings account |
| RSA Regulations | Retirement Savings Accounts Regulations 1997 |
| SG | superannuation guarantee |
| SIS Regulations | Superannuation Industry (Supervision) Regulations 1994 |
| S(UMLM) Act | Superannuation (Unclaimed Money and Lost Members) Act 1999 |
| TAA 1953 | Taxation Administration Act 1953 |
| the/this measure | temporary residents' superannuation measure |