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House of Representatives

Superannuation Laws Amendment (2004 Measures No. 1) Bill 2004

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
ATO Australian Taxation Office
Co-contribution Act Superannuation (Government Co-contribution for Low Income Earners) Act 2003
Co-contribution Regulations Superannuation (Government Co-contribution for Low Income Earners) Regulations 2004
Commissioner Commissioner of Taxation
GIC general interest charge
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
SGAA 1992 Superannuation Guarantee (Administration) Act 1992
TAA 1953 Taxation Administration Act 1953

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