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House of Representatives

Superannuation Guarantee (Administration) Amendment Bill 2011

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
ATO Australian Taxation Office
ITAA 1997 Income Tax Assessment Act 1997
RSA retirement savings account
SG superannuation guarantee
SGAA 1992 Superannuation Guarantee (Administration) Act 1992

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