Abbreviations

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
BSB	bank state branch
CFC	controlled foreign company
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
ETO	entrepreneur's tax offset
ETP	employment termination payment
FBT	fringe benefits tax
FIF	foreign investment fund
FLIC	film licensed investment company
FLP	foreign life assurance policy
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
IWT	Interest withholding tax
LIC	listed investment company
MLS	Medicare levy surcharge
NRAS	National rental affordability scheme
PAYG	pay as you go
PE	permanent establishment
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
UK	United Kingdom
US	United States of America
www	world wide web