SMSF acronyms


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

ABAAustralian Bankers Association
ABNAustralian Business Number
ABPAccount Based Pension
AFSAustralian Financial Services
APRAAustralian Prudential Regulatory Authority
ASFAAssociation of Superannuation Funds of Australia
ASICAustralian Securities & Investments Commission
ASXAustralian Securities Exchange
ATEAsset Test Exemption
ATOAustralian Taxation Office
AWOTEAverage Weekly Ordinary Time Earnings
BDBNBinding Death Benefit Nominations
BRPBusiness Real Property
CCConcessional Contribution
CDBISCapped Defined Denefit Income Streams
CGTCapital Gains Tax
CORCondition of Release
CPIConsumer Price Index
CSHCCommonwealth Seniors Health Card
DACDaily Accommodation Contribution
DAPsDaily Accommodation Payments
DBDefined Benefit
DBPDefined Benefit Pension
DBRSDeath Benefit Rollover Statement
DCDefined Contribution
DCASDeclining Capital Asset Schedule
DSFADisregarded Small Fund Assets
DSPDisability Support Pension
DVADepartment of Veterans’ Affairs
EAAExtra Allowable Amount
ECEntry Contribution
ECPIExempt Current Pension Income
ECTExcess Contributions Tax
ELSElectronic Lodgment System
EOFYEnd of Financial Year
EPOAEnduring Power of Attorney
ERFEligible Rollover Fund
ESSEmployee Share Schemes
ETBExcess Transfer Balance
ETPEmployment Termination Payment
FBTFringe Benefits Tax
FEGFair Entitlements Guarantee
FPAFinancial Planning Association of Australia
FSGFinancial Services Guide
FSRFinancial Services Reform
FTBFamily Tax Benefit
GSTGoods and Services Tax
HISAHigh Interest Savings Account
ICAAInstitute of Chartered Accountants in Australia
IFSIndustry Funds Services
IFSAInvestment and Financial Services Association
IMPIncome Maintenance Period
ITAAIncome Tax Assessment Act
JSPJobSeeker Payments
LCRLaw Companion Ruling
LRBALimited Recourse Borrowing Arrangement
MAASMember Account Attribute Service
MASMaximum Accommodation Supplement
MLPMarket Linked Pension
MOUMemorandum of Understanding
MPIRMaximum Possible Interest Rate
MTAMeans Tested Amount
MTCFMeans Tested Care Free
NALENon-Arm’s Length Expenditure
NALINon-Arm’s Length Income
NANENon Assessable Non Exempt
NCCNon-Concessional Contribution
NESNational Employment Standards
PASLProfessional Associations Superannuation Limited
PAYGPay As You Go
PCCPensioner Concession Card
PCGPractical Compliance Guideline
PDITProvision for Deferred Income Tax
PDSProduct Disclosure Statement
POAPower of Attorney
PODProvision of Details
PPGPrudential Practice Guides
PSTPooled Superannuation Trust
PVAPayment Variation Advice
RACRefundable Accommodation Contribution
RADRefundable Accommodation Deposit
RBSRollover Benefits Statement
RPRelated Party
RSARetirement Savings Account
RSERegistrable Superannuation Entity
SAFSmall APRA Funds
SARSelf-managed superannuation fund Annual Return
SDTSpecial Disability Trust
SGSuperannuation Guarantee
SGAASuperannuation Guarantee (Administration) Act 1992
SGARSuperannuation Guarantee (Administration) Regulations 1993
SIS Act or SISASuperannuation Industry (Supervision) Act 1993
SISRSuperannuation Industry (Supervision) Regulations 1994
SMSFSelf-Managed Superannuation Fund
SMSFDSMSF Determination
SOAStatement of Advice
SPAASelf-Managed Super Fund Professionals’ Association of Australia
SPGSuperannuation Prudential Practice Guide
SRC ActSuperannuation (Resolution Of Complains) Act 1993
SWGSuperannuation Working Group
TAATaxation Adiministration Act 1953
TARTaxation Administration Regulations 1976
TAPTerm Allocated Pension
TBATransfer Balance Account
TBARTransfer Balance Account Report
TBCTransfer Balance Cap
TCTaxable Component
TDTax Determination
TFCTax-Free Component
TFNTax File Number
TPDTotal Permanent Disability
TRTax Ruling
TRISTransition to Retirement Income Stream
TSBTotal Superannuation Balance
USIUnique Superfund Identifier
YAYouth Allowance

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