Supplementary Explanatory Memorandum(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)
The following abbreviations and acronyms are used throughout this supplementary explanatory memorandum.
|Commissioner||Commissioner of Taxation|
|RSA||retirement savings account|
|RSA Act||Retirement Savings Accounts Act 1997|
|SGAA 1992||Superannuation Guarantee (Administration) Act 1992|
|SGC||superannuation guarantee charge|
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