House of Representatives
Treasury Laws Amendment (Recovering Unpaid Superannuation) Bill 2019
Explanatory Memorandum
(Circulated by authority of the Minister for Housing and Assistant Treasurer, the Hon Michael Sukkar MP)Glossary
The following abbreviations and acronyms are used throughout this Explanatory Memorandum.
| Abbreviation | Definition |
| ATO | Australian Taxation Office |
| Commissioner | Commissioner of Taxation |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| SG | Superannuation guarantee |
| SGAA 1992 | Superannuation Guarantee (Administration) Act 1992 |