Explanatory Memorandum(Circulated by authority of the Treasurer, the Hon Scott Morrison MP)
The following abbreviations and acronyms are used throughout this explanatory memorandum.
|APRA||Australian Prudential Regulation Authority|
|Capital gains tax||CGT|
|Commissioner||Commissioner of Taxation|
|FHSS determination||First home super saver determination|
|FHSS Scheme||First Home Super Saver Scheme|
|ITAA 1997||Income Tax Assessment Act 1997|
|RSAR 1997||Retirement Savings Accounts Regulations 1997|
|SISA 1993||Superannuation Industry (Supervision) Act 1993|
|SISR 1994||Superannuation Industry (Supervision) Regulations 1994|
|TAA 1953||Taxation Administration Act 1953|
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