|
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 |
|
CERPABA |
Coronavirus Economic Response Package (Payments and Benefits) Act |
|
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 |
|
FBTA |
Fringe Benefit Tax Assessment Act |
|
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 |
|
PGBAA |
Product Grants and Benefits Administration Act |
|
PHC |
provisional head company |
|
PLS |
practitioner lodgment service |
|
PRRTAA |
Petroleum Resource Rent Tax Assessment Act |
|
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 |
|
SGAA |
Superannuation Guarantee (Administration) Act |
|
SME |
small and medium enterprises |
|
STS |
simplified tax system |
|
TAA |
Taxation Administration Act |
|
TBNT |
trustee beneficiary non-disclosure tax |
|
TFN |
tax file number |
|
TOFA |
taxation of financial arrangements |
|
UCA |
uniform capital allowances |
|
WIP |
work in progress |
Continue to: Taxation determinations, taxation rulings and practice statements