Show download pdf controls
  • Abbreviations

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    AAT

    Administrative Appeals Tribunal

    ABN

    Australian business number

    ABR

    Australian Business Register

    ABS

    Australian Bureau of Statistics

    ACT

    Australian Capital Territory

    ADF

    approved deposit fund

    ADI

    authorised deposit-taking institution

    AEST

    Australian eastern standard time (by legal time in the Australian Capital Territory)

    ANZSIC

    Australian and New Zealand Standard Industrial Classification

    ATO

    Australian Taxation Office

    BSB

    bank state branch

    CGT

    capital gains tax

    Commissioner

    Commissioner of Taxation

    DGR

    deductible gift recipient

    DTA

    double tax agreement

    DVA

    Department of Veterans’ Affairs

    EFT

    electronic funds transfer

    ELS

    electronic lodgment service

    EPA

    environmental protection activities

    ETP

    employment termination payment

    FBT

    fringe benefits tax

    FMD

    farm management deposit

    FMIS

    forestry managed investment scheme

    FTDT

    family trust distribution tax

    FTP

    file transfer protocol

    GIC

    general interest charge

    GST

    goods and services tax

    ID

    identification

    IRUs

    indefeasible rights to use telecommunications cable systems

    ITAA 1936

    Income Tax Assessment Act 1936

    ITAA 1997

    Income Tax Assessment Act 1997

    ITR 1936

    Income Tax Regulations 1936

    LIC

    listed investment company

    lMEC

    Multiple entry consolidated group

    MLS

    Medicare levy surcharge

    NRAS

    National rental affordability scheme

    PAYG

    pay as you go

    PSI

    personal services income

    PST

    Pooled superannuation trust

    R&D

    research and development

    RBA

    running balance account

    RSA

    retirement savings account

    SGC

    superannuation guarantee charge

    SIS

    simplified imputation system

    STS

    simplified tax system

    TAA 1953

    Taxation Administration Act 1953

    TBNT

    trustee beneficiary non-disclosure tax

    TFN

    tax file number

    TOFA

    Taxation of Financial Arrangements

    Trust Loss Act

    Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998

    UCA

    uniform capital allowance

    US

    United States of America

    Last modified: 12 Feb 2019QC 35433