House of Representatives

Superannuation Legislation Amendment Bill (No. 4) 1999

Explanatory Memorandum

(Circulated by authority of the Assistant Treasurer, the Rod Kemp)


The following abbreviations are used in this explanatory memorandum:

ADI Authorised deposit-taking institution
APRA Australian Prudential Regulation Authority
ATO Australian Taxation Office
ITAA 36 Income Tax Assessment Act 1936
ITAA 97 Income Tax Assessment Act 1997
SIS Act Superannuation Industry (Supervision) Act 1993

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