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Senate

Treasury Laws Amendment (Self Managed Superannuation Funds) Bill 2020

Explanatory Memorandum

(Circulated by authority of the Assistant Minister for Superannuation, Financial Services and Financial Technology, Senator the Hon Jane Hume)

Glossary

The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
APRA Australian Prudential Regulation Authority
Bill Treasury Laws Amendment (Self Managed Superannuation Funds) Bill 2020
Corporations Act Corporations Act 2001
ITAA 1997 Income Tax Assessment Act 1997
SIS Act Superannuation Industry (Supervision) Act 1993
SMSF self managed superannuation fund
SUMLMA Superannuation (Unclaimed Money and Lost Members) Act 1999


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