House of Representatives
Tax Laws Amendment (Superannuation Reporting) Bill 2004
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
|---|---|
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| SG | superannuation guarantee |
| SGAA 1992 | Superannuation Guarantee (Administration) Act 1992 |