House of Representatives

Superannuation Legislation Amendment (Choice of Superannuation Funds) Bill 2003

Supplementary Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)
(Amendments to be moved on behalf of the Government)


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

Abbreviation Definition
Commissioner Commissioner of Taxation
RSA retirement savings account
RSA Act Retirement Savings Accounts Act 1997
SG superannuation guarantee
SGAA 1992 Superannuation Guarantee (Administration) Act 1992
SGC superannuation guarantee charge

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).