House of Representatives

Superannuation Laws Amendment (2004 Measures No. 2) 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
APRA Australian Prudential Regulation Authority
ATO Australian Taxation Office
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
IT Regulations Income Tax Regulations 1936
RSA retirement savings account
RSA Act 1997 Retirement Savings Accounts Act 1997
SG superannuation guarantee
SGAA 1992 Superannuation Guarantee (Administration) Act 1992

View full documentView full documentBack to top