AAS

Australian Administration Services

AIST

Australian Institute of Superannuation Trustees

APRA

Australian Prudential Regulation Authority

ASFA

Association of Superannuation Funds of Australia

ATO

Australian Taxation Office

EM

Explanatory Memorandum

FSC

Financial Services Council

ISN

Industry Super Network

RIS

Regulation Impact Statement

RSA

Retirement Savings Account

RSA Act

Retirement Savings Account Act 1993

SBR

Standard Business Reporting

SIS Act

Superannuation Industry (Supervisions) Act 1993

XBRL

eXtensible Business Reporting Language