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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