House of Representatives
First Home Saver Accounts (Further Provisions) Amendment Bill 2008
First Home Saver Account Providers Supervisory Levy Imposition Bill 2008
Explanatory Memorandum
Circulated By the Authority of the Treasurer, the Hon Wayne Swan MpGlossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| ADIs | authorised deposit-taking institutions |
| APRA | Australian Prudential Regulation Authority |
| APRA Act | Australian Prudential Regulation Authority Act 1998 |
| ASIC | Australian Securities and Investments Commission |
| ASIC Act | Australian Securities and Investments Commission Act 2001 |
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| Corporations Act | Corporations Act 2001 |
| Family Law Act | Family Law Act 1975 |
| FHSA | First Home Saver Accounts |
| FHSA Act | First Home Saver Accounts Act 2008 |
| FHSA (Further Provisions) Bill | First Home Saver Accounts (Further Provisions) Amendment Bill 2008 |
| FHSA Supervisory Levy Bill | First Home Saver Accounts Providers Supervisory Levy Imposition Bill 2008 |
| Financial Institutions Levy Collection Act | Financial Institutions Supervisory Levies Collection Act 1998 |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| RSE | registrable superannuation entity |
| RSA | retirement savings account |
| SIS Act | Superannuation Industry (Supervision) Act 1993 |
| TAA 1953 | Taxation Administration Act 1953 |
| TFN | tax file number |