Senate

Superannuation Laws Amendment (MySuper Capital Gains Tax Relief and Other Measures) Bill 2013

Revised Explanatory Memorandum

(Circulated by the authority of the Minister for Financial Services and Superannuation, the Hon Bill Shorten)
This memorandum takes account of amendments made by the House of Representatives to the Bill as introduced

Glossary

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

Abbreviation Definition
Bill Superannuation Laws Amendment (MySuper Capital Gains Tax Relief and Other Measures) Bill 2013
CGT capital gains tax
CSC Commonwealth Superannuation Corporation
DFRDB Defence Force Retirement and Death Benefit
DFRDB Act Defence Force Retirement and Death Benefits Act 1973
FHSA First Home Saver Account
FW Act Fair Work Act 2009
FW Amendment Act Fair Work Amendment Act 2012
FWC Fair Work Commission
ITAA 1997 Income Tax Assessment Act 1997
PST pooled superannuation trust
Review the Super System Review
SIS Act 1993 Superannuation Industry (Supervision) Act 1993
TAA 1953 Taxation Administration Act 1953