SENATE
SMALL SUPERANNUATION ACCOUNTS BILL 1995
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Ralph Willis, MP)THIS MEMORANDUM TAKES ACCOUNT OF AMENDMENTS MADE BY THE HOUSE OF REPRESENTATIVES TO THE BILL AS INTRODUCED
Chapter 13 - Abbreviations
| AAT | Administrative Appeals Tribunal |
| ATO | Australian Taxation Office |
| ETP | eligible termination payment |
| ISC | Insurance and Superannuation Commission |
| ITAA | Income Tax Assessment Act 1936 |
| SG | superannuation guarantee |
| SG(A)A | Superannuation Guarantee (Administration) Act 1992 |
| SGC | superannuation guarantee charge |
| TFN | tax file number |