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House of Representatives

Superannuation Legislation Amendment (Stronger Super) Bill 2012

Superannuation Supervisory Levy Imposition Amendment Bill 2012

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
APRA Australian Prudential Regulation Authority
APRA Act Australian Prudential Regulation Authority Act 1998
ASIC Australian Securities and Investments Commission
ATO Australian Taxation Office
BECS Bulk Electronic Clearing System
Commissioner Commissioner of Taxation
DHS Department of Human Services
ITAA 1997 Income Tax Assessment Act 1997
LIA 2003 Legislative Instruments Act 2003
Regulators Commissioner of Taxation and Australian Prudential Regulatory Authority
RSA Act Retirement Savings Accounts Act 1997
RSA provider Retirement Savings Account provider
SIS Act Superannuation Industry (Supervision) Act 1993
SIS regulations Superannuation Industry (Supervision) Regulations 1994
SMSFs Self-Managed Superannuation Funds
TAA 1953 Taxation Administration Act 1953

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