Inspector General of Taxation, Australian Government

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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