AAT | Administrative Appeals Tribunal |
ABN | Australian business number |
ADF | approved deposit fund |
APRA | Australian Prudential Regulation Authority |
BSB | bank state 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 1936 | Income Tax Assessment Act 1936 |
ITAA 1997 | Income Tax Assessment Act 1997 |
IVS | indirect value shifting |
LIC | listed investment company |
MAAS | member account attribute service |
MATS | member account transaction service |
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 |
SISA | Superannuation Industry (Supervision) Act 1993 |
SISR | Superannuation Industry (Supervision) Regulations 1994 |
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 |
Continue to: Publications, Tax Determinations and Rulings