House of Representatives

Superannuation Legislation Amendment Bill 2010

Explanatory Memorandum

Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP


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

Abbreviation Definition
Abbreviation Definition
APRA Australian Prudential Regulation Authority
ATO Australian Taxation Office
Commissioner Commissioner of Taxation
IT(TP) Act Income Tax (Transitional Provisions) Act 1997
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
S(UMLM) Act Superannuation (Unclaimed Money and Lost Members) Act 1999
SG superannuation guarantee
SIS Act 1993 Superannuation Industry (Supervision) Act 1993
SIS Regulations 1994 Superannuation Industry (Supervision) Regulations 199 4
SMSF self managed superannuation fund
TPD total and permanent disability

View full documentView full documentBack to top