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House of Representatives

Superannuation (Government Co-Contribution for Low Income Earners) Bill 2003

Superannuation (Government Co-Contribution for Low Income Earners) Act 2003

Superannuation (Government Co-Contribution for Low Income Earners) (Consequential Amendments) Bill 2003

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
AAT Administrative Appeals Tribunal
APRA Australian Prudential Regulation Authority
ATO Australian Taxation Office
Commissioner Commissioner of Taxation
CPF constitutionally protected fund
CPF Act 1997 Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997
CSS Commonwealth Superannuation Scheme
CSS Board Commonwealth Superannuation Scheme Board
DFRDB Defence Force Retirement and Death Benefits
GIC general interest charge
Government Co-contribution Bill Superannuation (Government Co-contribution for Low Income Earners) Bill 2003
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
MSBS Military Superannuation Benefits Scheme
RSA retirement savings account
RSA Regulations 1997 Retirement Savings Account Regulations 1997
RSAA 1997 Retirement Savings Account Act 1997
SA 1976 Superannuation Act 1976
SCTACA 1997 Superannuation Contributions Tax (Assessment and Collection Act) 1997
SHAR Superannuation Holding Accounts Reserve
SROCA 1993 Superannuation (Resolution of Complaints) Act 1993
SSAA 1995 Small Superannuation Accounts Act 1995
TAA 1953 Taxation Administration Act 1953
TFN tax file number

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