House of Representatives

Tax and Superannuation Laws Amendment (2012 Measures No. 1) 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
ATO Australian Taxation Office
Commissioner Commissioner of Taxation
CTP compulsory third party
Fair Work Act Fair Work Act 2009
Fair Work Regulations Fair Work Regulations 2009
GST Act A New Tax System (Goods and Services Tax) Act 1999
GST goods and services tax
RSA retirement savings account
SIS Act Superannuation Industry (Supervision) Act 1993
SG superannuation guarantee
SIS regulations Superannuation Industry (Supervision) Regulations 1994
TAA 1953 Taxation Administration Act 1953
TFN tax file number
the bodies regulated superannuation funds or public sector superannuation schemes, approved deposit funds, RSA providers or their administrators
Multiflex Multiflex Pty Ltd [2011] FCAFC 142

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