View full documentView full document Previous section | Next section

Treasury Laws Amendment (Your Future, Your Super) Bill 2021

Revised Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Josh Frydenberg MP)
This memorandum takes account of amendments made by the House of Representatives to the bill as introduced.


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

Abbreviation Definition
APRA Australian Prudential Regulation Authority
ASIC Australian Securities and Investments Commission
ATO Australian Taxation Office
Bill Treasury Laws Amendment (Your Future, Your Super) Bill 2021
Commissioner Commissioner of Taxation
Corporations Act Corporations Act 2001
Guide to Framing Commonwealth Offences The Attorney-General's Department's A Guide to Framing Commonwealth Offences, Infringements Notices and Enforcement Powers, September 2011 edition
ICCPR International Covenant on Civil and Political Rights
SGAA Superannuation Guarantee (Administration) Act 1992
SIS Act Superannuation Industry (Supervision) Act 1993
SMSF Self managed superannuation fund

View full documentView full documentBack to top