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