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)Glossary
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 |