House of Representatives
Superannuation Legislation Amendment (Choice of Superannuation Funds) Bill 2003
Supplementary Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)(Amendments to be moved on behalf of the Government)
Glossary
The following abbreviations and acronyms are used throughout this supplementary explanatory memorandum.
| Abbreviation | Definition |
|---|---|
| Commissioner | Commissioner of Taxation |
| RSA | retirement savings account |
| RSA Act | Retirement Savings Accounts Act 1997 |
| SG | superannuation guarantee |
| SGAA 1992 | Superannuation Guarantee (Administration) Act 1992 |
| SGC | superannuation guarantee charge |