Explanatory Memorandum
(Circulated by authority of the Minister for Revenue and Assistant Treasurer, Senator the Hon Helen Coonan)1 - Glossary
1.1 The following abbreviations and acronyms are used throughout this explanatory memorandum.
| AFSL | Australian Financial Services Licence |
| APRA | Australian Prudential Regulation Authority |
| ASIC | Australian Securities and Investments Commission |
| FSRA | Financial Services Reform Act 2001 |
| RSA Act | Retirement Savings Accounts Act 1997 |
| RSE | Registrable Superannuation Entity |
| SIS Act | Superannuation Industry (Supervision) Act 1993 |
| SIS Regulations 1994 | Superannuation Industry (Supervision) Regulations 1994 |
| SWG | Superannuation Working Group |