Senate
Treasury Laws Amendment (Your Future, Your Super) Bill 2021
Revised Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Josh Frydenberg MP)This memorandum takes account of amendments made by the House of Representatives to the bill as introduced.
Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| APRA | Australian Prudential Regulation Authority |
| ASIC | Australian Securities and Investments Commission |
| ATO | Australian Taxation Office |
| Bill | Treasury Laws Amendment (Your Future, Your Super) Bill 2021 |
| Commissioner | Commissioner of Taxation |
| Corporations Act | Corporations Act 2001 |
| Guide to Framing Commonwealth Offences | The Attorney-General's Department's A Guide to Framing Commonwealth Offences, Infringements Notices and Enforcement Powers, September 2011 edition |
| ICCPR | International Covenant on Civil and Political Rights |
| SGAA | Superannuation Guarantee (Administration) Act 1992 |
| SIS Act | Superannuation Industry (Supervision) Act 1993 |
| SMSF | Self managed superannuation fund |