Code |
Full name |
|---|---|
A$ |
Australian dollars |
ABN |
Australian business number |
ABR |
Australian Business Register |
ACN |
Australian company number |
ACT |
Australian Capital Territory |
ADI |
Authorised Deposit-taking Institution |
AGAAP |
Australian Generally Accepted Accounting Principles |
ANZSIC |
Australian and New Zealand Standard Industrial Classification |
ASIC |
Australian Securities & Investments Commission |
CFC |
controlled foreign company |
CGT |
capital gains tax |
CFI |
conduit foreign income |
Commissioner |
Commissioner of Taxation |
CRC |
co-operative research centre |
CFT |
controlled foreign trust |
DGR |
deductible gift recipient |
DTA |
Double tax agreement |
DVS |
direct value shifting |
EFT |
electronic funds transfer |
EPA |
environmental protection activities |
ESVCLP |
early stage venture capital limited partnership |
FBT |
fringe benefits tax |
FDT |
franking deficit tax |
FMIS |
forestry managed investment scheme |
forex |
foreign exchange |
FTDT |
family trust distribution tax |
GDP |
gross domestic product |
GPFS |
general purpose financial statement |
GST |
goods and services tax |
GVSR |
general value shifting regime |
IRUs |
indefeasible rights to use telecommunications cable systems |
ITAA |
Income Tax Assessment Act |
IVS |
indirect value shifting |
LIC |
listed investment company |
MEC |
multiple entry consolidated |
MIT |
managed investment trust |
NCMI |
non-concessional MIT income |
NRAS |
National rental affordability scheme |
OB |
offshore banking |
OBU |
offshore banking unit |
OFT |
over-franking tax |
PAYG |
pay as you go |
pooled development fund |
|
PE |
permanent establishment |
PHC |
provisional head company |
PLS |
practitioner lodgment service |
PSB |
personal services business |
PSI |
personal services income |
PST |
pooled superannuation trust |
R&D |
research and development |
RBA |
running balance account |
RSA |
retirement savings account |
RSP |
research service provider |
SME |
small and medium enterprises |
STS |
simplified tax system |
TBNT |
trustee beneficiary non-disclosure tax |
TFN |
tax file number |
TOFA |
taxation of financial arrangements |
UCA |
uniform capital allowances |
WIP |
work in progress |
See also: