| ACTU | Australian Council of Trade Unions | 
  
    | AFA | Association of Financial Advisers Limited | 
  
    | APRA | Australian Prudential Regulation Authority | 
  
    | ATO | Australian Taxation Office | 
  
    | EM | Explanatory Memorandum | 
  
    | IGTO | Inspector-General of Taxation and Taxation Ombudsman | 
  
    | PC | Productivity Commission | 
  
    | SCA | Super Consumers Australia | 
  
    | SISFA | Self-managed Independent Superannuation Funds Association | 
  
    | SMSFs | self-managed superannuation funds | 
  
    | superannuation report | Superannuation: Assessing Efficiency and Competitiveness | 
  
    | the Accounting Bodies | CPA Australia and Chartered Accountants Australia and New Zealand | 
  
    | the bill | Treasury Laws Amendment (Self Managed Superannuation Funds) Bill 2020 | 
  
    | the committee | Economics Legislation Committee | 
  
    | the SIS Act | Superannuation Industry (Supervision) Act 1993 |