ABA | Australian Banking Association |
ACNC | Australian Charities and Not-for-Profits Commission |
ACNC Act | Australian Charities and Not-for-profits Commission Act 2012 |
ACOSS | Australian Council of Social Service |
ACPSRO | Australian Council of Public Sector Retiree Organisations |
ACTU | Australian Council of Trade Unions |
AFMA | Australian Financial Markets Association |
AFS | Australian Financial Services |
AJOA | Australian Judicial Officers Association |
APRA | Australian Prudential Regulation Authority |
ASFA | Association of Superannuation Funds of Australia |
ASIC | Australian Securities and Investments Commission |
BCA | Business Council of Australia |
The bill | The Treasury Laws Amendment (Better Targeted Superannuation Concessions and Other Measures) Bill 2023 [Provisions] |
BNPL | Buy-Now-Pay-Later |
CA ANZ | Chartered Accountants Australia and New Zealand |
CGT | capital gains tax |
CIS | Centre for Independent Studies |
Corporations Act | Corporations Act 2001 |
CPA | Certified Practising Accountants |
EM | Explanatory Memorandum |
FAAA | Financial Advice Association of Australia |
FFSPs | foreign financial services providers |
FinTech | FinTech Australia |
FRAA Act | Financial Regulator Assessment Authority Act 2021 |
FSC | Financial Services Council |
GDP | Gross Domestic Product |
Grattan | Grattan Institute |
HSF | Herbert Smith Freehills |
ICCPR | International Covenant on Civil and Political Rights |
ICESCR | International Covenant on Economic, Social and Cultural Rights |
IFPA | Institute of Financial Professionals Australia |
The imposition bill | Superannuation (Better Targeted Superannuation Concessions) Imposition Bill 2023 [Provisions] |
The minister | The Hon Stephen Jones MP, Assistant Treasurer and Minister for Financial Services |
PSR Act | Payment Systems (Regulation) Act 1998 |
RBA | Reserve Bank of Australia |
RIS | Regulatory Impact Statement |
Scrutiny Committee | Senate Standing Committee for the Scrutiny of Bills |
SG | Superannuation Guarantee |
SMFSs | self-managed super funds |
the committee | Senate Economics Legislation Committee |
the Statement | The Statement of Compatibility with Human Rights |
Treasury | Department of the Treasury |
TSBs | total superannuation balances |