House of Representatives
Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Bill 2017
First Home Super Saver Tax Bill 2017
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Scott Morrison MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| APRA | Australian Prudential Regulation Authority |
| Capital gains tax | CGT |
| Commissioner | Commissioner of Taxation |
| FHSS determination | First home super saver determination |
| FHSS Scheme | First Home Super Saver Scheme |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| NANE | Non-assessable non-exempt |
| RSAR 1997 | Retirement Savings Accounts Regulations 1997 |
| SISA 1993 | Superannuation Industry (Supervision) Act 1993 |
| SISR 1994 | Superannuation Industry (Supervision) Regulations 1994 |
| TAA 1953 | Taxation Administration Act 1953 |