House of Representatives
Treasury Laws Amendment (Enhancing Superannuation Outcomes for Australians and Helping Australian Businesses Invest) Bill 2021
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Josh Frydenberg MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ATO | Australian Taxation Office |
| Bill | Treasury Laws Amendment (Enhancing Superannuation Outcomes for Australians and Helping Australian Businesses Invest) Bill 2021 |
| Commissioner | Commissioner for Taxation |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| ITTP Act | Income Tax (Transitional Provisions) Act 1997 |
| RSA Regulations | Retirement Savings Account Regulations 1997 |
| SGAA | Superannuation Guarantee (Administration) Act 1992 |
| SIS Regulations | Superannuation Industry (Supervision) Regulations 1994 |
| TAA 1953 | Taxation Administration Act 1953 |
| 2020 budget time | 7.30 pm, by legal time in the Australian Capital Territory, on 6 October 2020 |