House of Representatives
Treasury Laws Amendment (2018 Superannuation Measures No. 1) 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 |
| APRA | Australian Prudential Regulation Authority |
| ATO | Australian Taxation Office |
| Bill | Treasury Laws Amendment (2018 Superannuation Measures No. 1) Bill 2019 |
| Commissioner | Commissioner of Taxation |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| SG | Superannuation guarantee |
| SGAA 1992 | Superannuation Guarantee (Administration) Act 1992 |
| SIS Act | Superannuation Industry (Supervision) Act 1993 |
| SIS Regs | Superannuation Industry (Supervision) Regulations 1994 |
| SMSF | Self-managed superannuation fund |
| TAA 1953 | Taxation Administration Act 1953 |