Explanatory Memorandum(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)
The following abbreviations and acronyms are used throughout this explanatory memorandum.
|APRA||Australian Prudential Regulation Authority|
|ATO||Australian Taxation Office|
|ETP||eligible termination payment|
|ITA 1986||Income Tax Act 1986|
|ITAA 1936||Income Tax Assessment Act 1936|
|ITAA 1997||Income Tax Assessment Act 1997|
|RSA Act 1997||Retirement Savings Account Act 1997|
|RSA Regulations||Retirement Savings Account Regulations|
|SIS Act 1993||Superannuation Industry (Supervision) Act 1993|
|SIS Regulations||Superannuation Industry (Supervision) Regulations|
|SSAA 1995||Small Superannuation Accounts Act 1995|
|TAA 1953||Taxation Administration Act 1953|
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