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 |
EPA |
environmental protection activities |
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 |
ITA(1936)R |
Income Tax Assessment (1936 Act) Regulation 2015 |
LIC |
listed investment company |
MEC |
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 |
Abbreviations
Last updated 29 May 2019
QC58661