View full documentView full document Previous section | Next section
House of Representatives

Superannuation Contributions Taxes and Termination Payments Tax Legislation Amendment Bill 2001

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)


The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
ATI adjusted taxable income
ATO Australian Taxation Office
CGT capital gains tax
Commissioner Commissioner of Taxation
ETP eligible termination payment
ITAA 1936 Income Tax Assessment Act 1936
RBL reasonable benefit limits
SCT(A & C)A 1997 Superannuation Contributions Tax (Assessment and Collection) Act 1997
SCT(MCPSF)A 1997 Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997
TPT(A & C)A 1997 Termination Payments Tax (Assessment and Collection) Act 1997

View full documentView full documentBack to top