In addition to our general Definitions page and our Tax time definitions page, there are a number of topic-specific definitions pages you can review.
GST, excise and indirect taxes
- Alcohol excise – key terms
- Fuel and petroleum excise – key terms
- Goods and services tax (GST) – definitions
- GST when conducting gambling activities – definitions
- Guide to self-assessment for indirect taxes – definitions
- Luxury car tax – definitions
Not-for-profits
- Deductible gift recipient (DGR) endorsement – explanation of terms
- Franking credit refunds – definitions
- Not-for-profits and the common reporting standard – terms we use
Super
- Payday Super – terms we use
- Single touch payroll employer reporting guidelines – definition of terms
- Single touch payroll Phase 2 employer reporting guidelines – definition of terms
- Superstream – glossary
Corporate tax measures and assurance
- Debt deduction creation rules – concepts and terms
- Employee share schemes – terms we use
- Thin capitalisation – terms we use