House of Representatives
Treasury Laws Amendment (2017 Measures No. 2) Bill 2017
Explanatory Memorandum
(Circulated by authority of the Acting Minister for Revenue and Financial Services, Senator the Hon Mathias Cormann)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| Amending Act | Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 |
| ASIC | Australian Securities and Investments Commission |
| Bankruptcy Act | Bankruptcy Act 1966 |
| Commissioner | Commissioner of Taxation |
| Corporations Act | Corporations Act 2001 |
| IT(TP) Act 1997 | Income Tax (Transitional Provisions) Act 1997 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| LRBA | Limited recourse borrowing arrangement |
| PST | Pooled superannuation trust |
| Reform Act | Insolvency Law Reform Act 2016 |
| RSAR 1997 | Retirement Savings Accounts Regulations 1997 |
| SISR 1994 | Superannuation Industry (Supervision) Regulations 1994 |
| SMSF | Self-managed superannuation fund |
| TAA 1953 | Taxation Administration Act 1953 |
| TRIS | Transition to retirement income stream |