House of Representatives

Treasury Laws Amendment (Protecting Your Superannuation Package) Bill 2018

Explanatory Memorandum

(Circulated by authority of the Minister for Revenue and Financial Services, Minister for Women and Minister Assisting the Prime Minister for the Public Service, the Hon Kelly O'Dwyer MP)


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

Abbreviation Definition
APRA Australian Prudential Regulation Authority
ASIC Australian Securities and Investments Commission
ATO Australian Taxation Office
Bill Treasury Laws Amendment (Protecting Your Superannuation Package) Bill 2018
Commissioner Commissioner of Taxation
ITAA 1997 Income Tax Assessment Act 1997
SIS Act Superannuation Industry (Supervision) Act 1993
SMSF Self managed superannuation fund
SUMLM Act Superannuation (Unclaimed Money and Lost Members) Act 1999
TAA 1953 Taxation Administration Act 1953

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