Explanatory Memorandum
(Circulated by authority of the Assistant Treasurer, Senator the Hon Rod Kemp)Abbreviations
The following abbreviations are used in this explanatory memorandum:
| APRA | - | Australian Prudential Regulation Authority |
| ATO | - | Australian Taxation Office |
| FSI | - | Financial System Inquiry |
| ASIC | - | Australian Securities and Investment Commission |
| SIS Act | - | Superannuation Industry (Supervision) Act 1993 |
| ITAA | - | Income Taxation Assessment Act 1936 |