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/usr/share/postgresql/9.3/timezonesets/Etc.txt is in postgresql-9.3 9.3.24-0ubuntu0.14.04.

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The actual contents of the file can be viewed below.

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#
# NOTE:
#   This file is NOT loaded by the PostgreSQL database.  It just serves as
#   a template for timezones you could need.  See the `Date/Time Support'
#   appendix in the PostgreSQL documentation for more information.
#
# src/timezone/tznames/Etc.txt
#

GMT         0    # Greenwich Mean Time
                 #     (Africa/Abidjan)
                 #     (Africa/Bamako)
                 #     (Africa/Banjul)
                 #     (Africa/Bissau)
                 #     (Africa/Conakry)
                 #     (Africa/Dakar)
                 #     (Africa/Lome)
                 #     (Africa/Monrovia)
                 #     (Africa/Nouakchott)
                 #     (Africa/Ouagadougou)
                 #     (Africa/Sao_Tome)
                 #     (America/Danmarkshavn)
                 #     (Atlantic/Reykjavik)
                 #     (Atlantic/St_Helena)
                 #     (Etc/GMT)
                 #     (Europe/Dublin)
                 #     (Europe/London)
UCT         0    # Universal Coordinated Time
                 #     (Etc/UCT)
UT          0    # Universal Time (not in IANA database)
UTC         0    # Coordinated Universal Time
                 #     (Etc/UTC)
Z           0    # Zulu
ZULU        0    # Zulu