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House of Representatives

Superannuation Legislation Amendment (New Zealand Arrangement) Bill 2012

Explanatory Memorandum

(Circulated by the authority of the Minister for Employment and Workplace Relations and Minister for Financial Services and Superannuation, the Hon Bill Shorten MP)


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

Abbreviation Definition
Arrangement Arrangement between the Government of Australia and the Government of New Zealand on Trans-Tasman Retirement Savings Portability
ITAA 1997 Income Tax Assessment Act 1997
S(GCLIE) Act Superannuation ( Government Co-contribution for Low Income Earners ) Act 2003
SIS Regulations Superannuation Industry ( Supervision ) Regulations 1994
TAA 1953 Taxation Administration Act 1953

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