Appendix 3: Abbreviations
ANAO |
Australian National Audit Office |
ATO |
Australian Taxation Office |
ATO ID |
ATO Interpretative decision |
ATPF |
ATO — Tax Practitioner Forum |
AVO |
Australian Valuation Office |
CAR |
Compliance Activity Report |
Commissioner |
Commissioner of Taxation |
FCT |
Federal Commissioner of Taxation |
GIC |
General Interest Charge |
GST |
Goods and Services Tax |
IGT Act |
Inspector-General of Taxation Act 2003 |
Inspector-General |
Inspector-General of Taxation |
ITAA 1936 |
Income Tax Assessment Act 1936 |
ITAA 1997 |
Income Tax Assessment Act 1997 |
NFP |
Not for profit organisation |
NTLG |
National Tax Liaison Group |
PS |
Practice Statement |
PS LA |
Practice Statement Law Administration |
RoSA |
Review of Aspects of Self Assessment |
RCTI |
Recipient-created tax invoice |
SME |
Small to Medium Enterprise |
TAA 1953 |
Taxation Administration Act 1953 |
TCN |
Tax Counsel Network |
TD |
Taxation Determination |
TLAB |
Tax Law Amendment Bill |
Tax Office |
Australian Taxation Office |
TQR |
Technical Quality Review |
TR |
Taxation Ruling |
VAT |
Value Added Tax |
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