Explanatory Memorandum
(Circulated By Authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| IT(TP)A 1997 | Income Tax (Transitional Provisions) Act 1997 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| RSA | retirement savings account |
| TAA 1953 | Taxation Administration Act 1953 |
| TFN | tax file number |