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 |
| APRA | Australian Prudential Regulation Authority |
| ASIC | Australian Securities and Investment Commission |
| ATO | Australian Taxation Office |
| AWA | Australian Workplace Agreement |
| Commissioner | Commissioner of Taxation |
| CSS | Commonwealth Superannuation Scheme |
| PDS | Product Disclosure Statement |
| PSS | Public Sector Superannuation Scheme |
| RSA | retirement savings account |
| SG | superannuation guarantee |
| SGAA 1992 | Superannuation Guarantee (Administration) Act 1992 |
| SIS Act | Superannuation Industry (Supervision) Act 1993 |