Inspector General of Taxation, Australian Government

Appendix 4: Abbreviations

AAT

Administrative Appeals Tribunal

AGS

Australian Government Solicitor

ALRC

Australian Law Reform Commission

ANAO

Australian National Audit Office

AQR

Active Compliance Quality Review

ATO

Australian Taxation Office

CAP

Compliance Assurance Practice

CoE

Centre of Excellence

Commissioner

Commissioner of Taxation

CPIT

Compliance Penalties & Interest Team

CTU

Complex Technical Unit

DRI

Delayed Refund Interest

EBA

Employee Benefit Arrangement

EIS

Executive Information System

FBT

Fringe Benefits Tax

FBTAA

Fringe Benefits Tax Assessment Act 1986

GIC

General Interest Charge

GST

Goods and Services Tax

GSTR

Goods and Services Tax Ruling

HWI

High Wealth Individual

IAB

Internal Audit Branch

IGT

Inspector-General of Taxation

IGT Act

Inspector-General of Taxation Act 2003

Inspector-General

Inspector-General of Taxation

ITAA 1936

Income Tax Assessment Act 1936

JCPA

Joint Committee of Public Accounts

LB&I

Large Business and International

LSB

Legal Services Branch

ME&I

Micro Enterprises & Individuals

MMTEI

Mass Marketed Tax Effective Investment

NTLG

National Tax Liaison Group

OCTC

Office of the Chief Tax Counsel

OLSC

Office of Legal Services Co-ordination

PS

Practice Statement

PS CM

Practice Statement Corporate Management

PS LA

Practice Statement Law Administration

PTI

Priority Technical Issue

ROSA

Report on Aspects of Income Tax Self Assessment

SB

Small Business

SIC

Shortfall Interest Charge

SILC

Significant Issues Litigation Committee

SME

Small to Medium Enterprise

SNC

Serious Non Compliance

STCT

Small Taxation Claims Tribunal

TAA 1953

Taxation Administration Act 1953

Tax Office

Australian Taxation Office

TC

Test Case

TCN

Tax Counsel Network

TEP

Technical Excellence Practice

TQR

Technical Quality Review

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