Superannuation Legislation Amendment Bill (No. 4) 1999

Explanatory Memorandum

(Circulated by authority of the Assistant Treasurer, Senator the Hon Rod Kemp)
This Memorandum takes account of amendments made by the House of Representatives to the Bill as introduced


The following abbreviations are used in this explanatory memorandum:

ADI - Authorised deposit-taking institution
APRA - Australian Prudential Regulation Authority
ATO - Australian Taxation Office
ITAA 36 - Income Tax Assessment Act 1936
ITAA 97 - Income Tax Assessment Act 1997
SIS Act - Superannuation Industry (Supervision) Act 1993

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