SMSF acronyms | Accurium


During our webinars you might hear our presenters refer to some things in acronyms or you may have heard some in general SMSF discussions and be unsure what they are referring to.

The team at Accurium have put together an extensive list of the most popular SMSF acronyms. If you think some are missing feel free to email your suggestions to

Acronym Meaning
ABA Australian Bankers Association
ABN Australian Business Number
ABP Account Based Pension
AFS Australian Financial Services
APRA Australian Prudential Regulatory Authority
ASFA Association of Superannuation Funds of Australia
ASIC Australian Securities & Investments Commission
ASX Australian Securities Exchange
ATE Asset Test Exemption
ATO Australian Taxation Office
AWOTE Average Weekly Ordinary Time Earnings
BDBN Binding Death Benefit Nominations
BRP Business Real Property
CC Concessional Contribution
CDBIS Capped Defined Denefit Income Streams
CGT Capital Gains Tax
COR Condition of Release
CPI Consumer Price Index
CSHC Commonwealth Seniors Health Card
DAC Daily Accommodation Contribution
DAPs Daily Accommodation Payments
DB Defined Benefit
DBP Defined Benefit Pension
DBRS Death Benefit Rollover Statement
DC Defined Contribution
DCAS Declining Capital Asset Schedule
DSFA Disregarded Small Fund Assets
DSP Disability Support Pension
DVA Department of Veterans' Affairs
EAA Extra Allowable Amount
EC Entry Contribution
ECPI Exempt Current Pension Income
ECT Excess Contributions Tax
ELS Electronic Lodgment System
EOFY End of Financial Year
EPOA Enduring Power of Attorney
ERF Eligible Rollover Fund
ESS Employee Share Schemes
ETB Excess Transfer Balance
ETP Employment Termination Payment
FBT Fringe Benefits Tax
FEG Fair Entitlements Guarantee
FPA Financial Planning Association of Australia
FSG Financial Services Guide
FSR Financial Services Reform
FTB Family Tax Benefit
GST Goods and Services Tax
HISA High Interest Savings Account
ICAA Institute of Chartered Accountants in Australia
IFS Industry Funds Services
IFSA Investment and Financial Services Association
IMP Income Maintenance Period
ITAA Income Tax Assessment Act
JSP JobSeeker Payments
LCR Law Companion Ruling
LRBA Limited Recourse Borrowing Arrangement
MAAS Member Account Attribute Service
MAS Maximum Accommodation Supplement
MLP Market Linked Pension
MOU Memorandum of Understanding
MPIR Maximum Possible Interest Rate
MTA Means Tested Amount
MTCF Means Tested Care Free
NALE Non-Arm's Length Expenditure
NALI Non-Arm's Length Income
NANE Non Assessable Non Exempt
NCC Non-Concessional Contribution
NES National Employment Standards
PASL Professional Associations Superannuation Limited
PAYG Pay As You Go
PCC Pensioner Concession Card
PCG Practical Compliance Guideline
PDIT Provision for Deferred Income Tax
PDS Product Disclosure Statement
POA Power of Attorney
POD Provision of Details
PPG Prudential Practice Guides
PST Pooled Superannuation Trust
PVA Payment Variation Advice
RAC Refundable Accommodation Contribution
RAD Refundable Accommodation Deposit
RBS Rollover Benefits Statement
RP Related Party
RSA Retirement Savings Account
RSE Registrable Superannuation Entity
SAF Small APRA Funds
SAR Self-managed superannuation fund Annual Return
SDT Special Disability Trust
SG Superannuation Guarantee
SGAA Superannuation Guarantee (Administration) Act 1992
SGAR Superannuation Guarantee (Administration) Regulations 1993
SIS Act or SISA Superannuation Industry (Supervision) Act 1993
SISR Superannuation Industry (Supervision) Regulations 1994
SMSF Self-Managed Superannuation Fund
SMSFD SMSF Determination
SOA Statement of Advice
SPAA Self-Managed Super Fund Professionals' Association of Australia
SPG Superannuation Prudential Practice Guide
SRC Act Superannuation (Resolution Of Complains) Act 1993
SWG Superannuation Working Group
TAA Taxation Adiministration Act 1953
TAR Taxation Administration Regulations 1976
TAP Term Allocated Pension
TBA Transfer Balance Account
TBAR Transfer Balance Account Report
TBC Transfer Balance Cap
TC Taxable Component
TD Tax Determination
TFC Tax-Free Component
TFN Tax File Number
TPD Total Permanent Disability
TR Tax Ruling
TRIS Transition to Retirement Income Stream
TSB Total Superannuation Balance
USI Unique Superfund Identifier
YA Youth Allowance


This information is provided by Accurium Pty Limited ABN 13 009 492 219 (Accurium). It is factual information only and is not intended to be financial product advice, legal advice or tax advice, and should not be relied upon as such. The information is general in nature and may omit detail that could be significant to your particular circumstances. The information is provided in good faith and derived from sources believed to be accurate and current at the date of publication. While all care has been taken to ensure the information is correct at the time of publishing, superannuation and tax legislation can change from time to time and Accurium is not liable for any loss arising from reliance on this information, including reliance on information that is no longer current. We recommend that you seek appropriate professional advice before making any financial decisions.