House of Representatives

Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Bill 2012

Superannuation Auditor Registration Imposition Bill 2012

Superannuation Auditor Registration Imposition Act 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 combined explanatory memorandum.

Abbreviation Definition
ADF approved deposit funds
APRA Australian Prudential Regulation Authority
ASIC Australian Securities and Investments Commission
ATO Australian Taxation Office
AUASB Auditing and Assurance Standards Board
CGT capital gains tax
Commissioner Commissioner of Taxation
ERF Eligible Rollover Fund
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
PDS Product Disclosure Statement
PST pooled superannuation trust
RIS Regulation Impact Statement
RSA Act Retirement Savings Accounts Act 1997
RSA provider Retirement Savings Account provider
RSE Registrable Superannuation Entity
S(UMLM) Act Superannuation (Unclaimed Money and Lost Members) Act 1999
SIS Act Superannuation Industry (Supervision) Act 1993
SIS Regulations Superannuation Industry (Supervision) Regulations 1994
SMSF self-managed superannuation fund
TAA 1953 Taxation Administration Act 1953

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