House of Representatives
Superannuation Legislation Amendment (Stronger Super) Bill 2012
Superannuation Supervisory Levy Imposition Amendment Bill 2012
Explanatory Memorandum
(Circulated by the 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 |
| APRA | Australian Prudential Regulation Authority |
| APRA Act | Australian Prudential Regulation Authority Act 1998 |
| ASIC | Australian Securities and Investments Commission |
| ATO | Australian Taxation Office |
| BECS | Bulk Electronic Clearing System |
| Commissioner | Commissioner of Taxation |
| DHS | Department of Human Services |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| LIA 2003 | Legislative Instruments Act 2003 |
| Regulators | Commissioner of Taxation and Australian Prudential Regulatory Authority |
| RSA Act | Retirement Savings Accounts Act 1997 |
| RSA provider | Retirement Savings Account provider |
| SIS Act | Superannuation Industry (Supervision) Act 1993 |
| SIS regulations | Superannuation Industry (Supervision) Regulations 1994 |
| SMSFs | Self-Managed Superannuation Funds |
| TAA 1953 | Taxation Administration Act 1953 |