Code
|
Full name
|
A$
|
Australian dollars
|
ABN
|
Australian business number
|
ABR
|
Australian Business Register
|
ACN
|
Australian company number
|
ACT
|
Australian Capital Territory
|
ADI
|
Authorised Deposit-taking Institution
|
AGAAP
|
Australian Generally Accepted Accounting Principles
|
ANZSIC
|
Australian and New Zealand Standard Industrial Classification
|
ASIC
|
Australian Securities & Investments Commission
|
CERPABA
|
Coronavirus Economic Response Package (Payments and Benefits) Act
|
CFC
|
controlled foreign company
|
CGT
|
capital gains tax
|
CFI
|
conduit foreign income
|
Commissioner
|
Commissioner of Taxation
|
CRC
|
co-operative research centre
|
CFT
|
controlled foreign trust
|
DGR
|
deductible gift recipient
|
DTA
|
Double tax agreement
|
DVS
|
direct value shifting
|
EFT
|
electronic funds transfer
|
EPA
|
environmental protection activities
|
ESVCLP
|
early stage venture capital limited partnership
|
FBT
|
fringe benefits tax
|
FBTA
|
Fringe Benefit Tax Assessment Act
|
FDT
|
franking deficit tax
|
FMIS
|
forestry managed investment scheme
|
FOREX
|
foreign exchange
|
FTDT
|
family trust distribution tax
|
GDP
|
gross domestic product
|
GPFS
|
general purpose financial statement
|
GST
|
goods and services tax
|
GVSR
|
general value shifting regime
|
IRUs
|
indefeasible rights to use telecommunications cable systems
|
ITAA
|
Income Tax Assessment Act
|
IVS
|
indirect value shifting
|
LIC
|
listed investment company
|
MEC
|
multiple entry consolidated
|
MIT
|
managed investment trust
|
NCMI
|
non-concessional MIT income
|
NRAS
|
National rental affordability scheme
|
OB
|
offshore banking
|
OBU
|
offshore banking unit
|
OFT
|
over-franking tax
|
PAYG
|
pay as you go
|
PDF
|
pooled development fund
|
PE
|
permanent establishment
|
PGBAA
|
Product Grants and Benefits Administration Act
|
PHC
|
provisional head company
|
PLS
|
practitioner lodgment service
|
PRRTAA
|
Petroleum Resource Rent Tax Assessment Act
|
PSB
|
personal services business
|
PSI
|
personal services income
|
PST
|
pooled superannuation trust
|
R&D
|
research and development
|
RBA
|
running balance account
|
RSA
|
retirement savings account
|
RSP
|
research service provider
|
SGAA
|
Superannuation Guarantee (Administration) Act
|
SME
|
small and medium enterprises
|
STS
|
simplified tax system
|
TAA
|
Taxation Administration Act
|
TBNT
|
trustee beneficiary non-disclosure tax
|
TFN
|
tax file number
|
TOFA
|
taxation of financial arrangements
|
UCA
|
uniform capital allowances
|
WIP
|
work in progress
|