House of Representatives
Superannuation Legislation Amendment (New Zealand Arrangement) Bill 2012
Explanatory Memorandum
(Circulated by the authority of the Minister for Employment and Workplace Relations and Minister for Financial Services and Superannuation, the Hon Bill Shorten MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
|---|---|
| Arrangement | Arrangement between the Government of Australia and the Government of New Zealand on Trans-Tasman Retirement Savings Portability |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| S(GCLIE) Act | Superannuation ( Government Co-contribution for Low Income Earners ) Act 2003 |
| SIS Regulations | Superannuation Industry ( Supervision ) Regulations 1994 |
| TAA 1953 | Taxation Administration Act 1953 |