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House of Representatives

Temporary Residents' Superannuation Legislation Amendment Bill 2008

Superannuation (Departing Australia Superannuation Payments Tax) Amendment Bill 2008

Explanatory Memorandum

Circulated By the Authority of the Treasurer, the Hon Wayne Swan Mp

Glossary

The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
ATO Australian Taxation Office
Commissioner Commissioner of Taxation
DASP departing Australia superannuation payment
DASPT Bill Superannuation (Departing Australia Superannuation Payments Tax) Amendment Bill 2008
DIAC Department of Immigration and Citizenship
ITAA 1997 Income Tax Assessment Act 1997
main Bill Temporary Residents' Superannuation Legislation Amendment Bill 2008
Regulations Superannuation (Unclaimed Money and Lost Members) Regulations 1999
RSA retirement savings account
RSA Regulations Retirement Savings Accounts Regulations 1997
SG superannuation guarantee
SIS Regulations Superannuation Industry (Supervision) Regulations 1994
S(UMLM) Act Superannuation (Unclaimed Money and Lost Members) Act 1999
TAA 1953 Taxation Administration Act 1953
the/this measure temporary residents' superannuation measure


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