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  • Abbreviations

    AAT

    Administrative Appeals Tribunal

    ABN

    Australian business number

    ADF

    approved deposit fund

    APRA

    Australian Prudential Regulation Authority

    BSB

    bank state branch

    CFC

    controlled foreign company

    CGT

    capital gains tax

    Commissioner

    Commissioner of Taxation

    DVS

    direct value shifting

    ECPI

    exempt current pension income

    EFT

    electronic funds transfer

    FBT

    fringe benefits tax

    FMIS

    forestry managed investment scheme

    FTDT

    family trust distribution tax

    fund

    superannuation fund, approved deposit fund or pooled superannuation trust

    GIC

    general interest charge

    GST

    goods and services tax

    GVSR

    general value shifting regime

    ITAA 1936

    Income Tax Assessment Act 1936

    ITAA 1997

    Income Tax Assessment Act 1997

    IVS

    indirect value shifting

    LIC

    listed investment company

    MAAS

    member account attribute service

    MATS

    member account transaction service

    NRAS

    national rental affordability scheme

    PAYG

    pay as you go

    PDF

    pooled development fund

    PST

    pooled superannuation trust

    RBA

    running balance account

    SAP

    substituted accounting period

    SIC

    shortfall interest charge

    SISA

    Superannuation Industry (Supervision) Act 1993

    SISR

    Superannuation Industry (Supervision) Regulations 1994

    SMSF

    self-managed superannuation fund

    TAA

    Taxation Administration Act 1953

    TBNT

    trustee beneficiary non-disclosure tax

    TFN

    tax file number

    TOFA

    taxation of financial arrangements

    TPD

    Total and permanent disability

    Last modified: 27 May 2021QC 64893