ADF

Australian Defence Force

ASFA

Association of Superannuation Funds of Australia

ATO

Australian Taxation Office

CGT

capital gains tax

Cooper Review

see Super System Review

DEEWR

Department of Education, Employment and Workplace Relations

DFRDB

Defence Force Retirement and Death Benefits

FSC

Financial Services Council

FW Amendment Act

Fair Work Amendment Act 2012

FWC

Fair Work Commission

ITAA 1997

Income Tax Assessment Act 1997

Super System Review

Review into the governance, efficiency, structure and operation of Australia's superannuation system (2009–2010), chaired by Mr Jeremy Cooper.