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House of Representatives

Superannuation Legislation Amendment (Choice of Superannuation Funds) Bill 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
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

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