House of Representatives
Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Bill 2012
Superannuation Auditor Registration Imposition 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 combined explanatory memorandum.
| Abbreviation | Definition |
| ADF | approved deposit funds |
| APRA | Australian Prudential Regulation Authority |
| ASIC | Australian Securities and Investments Commission |
| ATO | Australian Taxation Office |
| AUASB | Auditing and Assurance Standards Board |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| ERF | Eligible Rollover Fund |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| PDS | Product Disclosure Statement |
| PST | pooled superannuation trust |
| RIS | Regulation Impact Statement |
| RSA Act | Retirement Savings Accounts Act 1997 |
| RSA provider | Retirement Savings Account provider |
| RSE | Registrable Superannuation Entity |
| S(UMLM) Act | Superannuation (Unclaimed Money and Lost Members) Act 1999 |
| SIS Act | Superannuation Industry (Supervision) Act 1993 |
| SIS Regulations | Superannuation Industry (Supervision) Regulations 1994 |
| SMSF | self-managed superannuation fund |
| TAA 1953 | Taxation Administration Act 1953 |