AAT |
Administrative Appeals Tribunal |
ABN |
Australian business number |
ADF |
approved deposit fund |
APRA |
Australian Prudential Regulation Authority |
BSB |
bank sub-branch |
CFC |
controlled foreign company |
CGT |
capital gains tax |
Commissioner |
Commissioner of Taxation |
DVS |
direct value shifting |
ECPI |
exempt current pension income |
EFT |
electronic funds transfer |
FBT |
fringe benefits tax |
|
|
FMIS |
forestry managed investment scheme |
FTDT |
family trust distribution tax |
fund |
superannuation fund, approved deposit fund or pooled superannuation trust |
GIC |
general interest charge |
GST |
goods and services tax |
GVSR |
general value shifting regime |
ITAA |
Income Tax Assessment Act |
IVS |
indirect value shifting |
LIC |
listed investment company |
MCS |
member contributions statements |
NRAS |
national rental affordability scheme |
PAYG |
pay as you go |
pooled development fund |
|
PST |
pooled superannuation trust |
RBA |
running balance account |
SAP |
substituted accounting period |
SIC |
shortfall interest charge |
SIS |
Superannuation Industry (Supervision) Act 1993 and Superannuation Industry (Supervision) Regulations 1994 |
SISA |
Superannuation Industry (Supervision) Act 1993 |
SMSF |
self-managed superannuation fund |
TAA |
Taxation Administration Act 1953 |
TBNT |
trustee beneficiary non-disclosure tax |
TFN |
tax file number |
TOFA |
taxation of financial arrangements |
TPD |
Total and permanent disability |
Trust Loss Act 1998 |
Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998 |
Abbreviations
Last updated 12 February 2019
QC48112