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House of Representatives

Taxation Laws Amendment (Superannuation) Bill (No. 1) 2002

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
APRA Australian Prudential Regulation Authority
ATO Australian Taxation Office
ETP eligible termination payment
ITA 1986 Income Tax Act 1986
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
RSA Act 1997 Retirement Savings Account Act 1997
RSA Regulations Retirement Savings Account Regulations
SG Superannuation Guarantee
SIS Act 1993 Superannuation Industry (Supervision) Act 1993
SIS Regulations Superannuation Industry (Supervision) Regulations
SSAA 1995 Small Superannuation Accounts Act 1995
TAA 1953 Taxation Administration Act 1953

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