Superannuation Legislation Amendment (Choice of Superannuation Funds) Bill 2003

Revised Explanatory Memorandum

This memorandum takes account of amendments made by the house of representatives to the bill as introduced

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)


The following abbreviations and acronyms are used throughout this revised 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
CPI consumer price index
CSS Commonwealth Superannuation Scheme
PDS Product Disclosure Statement
PSS Public Sector Superannuation Scheme
RSA retirement savings account
RSA Act Retirement Savings Accounts Act 1997
SG superannuation guarantee
SGAA 1992 Superannuation Guarantee (Administration) Act 1992
SGC superannuation guarantee charge

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