Acronyms and abbreviations

ACTU	Australian Council of Trade Unions
EM	explanatory memorandum
GDP	gross domestic product
IFF	Industry Funds Forum Inc.
ITAA 1936	Income Tax Assessment Act 1936
ITAA 1997	Income Tax Assessment Act 1997
PAYG	pay-as-you-go
RESC	reportable employer superannuation contributions
TAA 1953	Taxation Administration Act 1953