AMA

Australian Medical Association Limited

ANAO

Australian National Audit Office

AR

Annual Report

ATO

Australian Taxation Office

ATP

Aggressive Tax Planning

ATPF

ATO — Tax Practitioner Forum

Commissioner

Commissioner of Taxation

EBA

Employee Benefit Arrangement

FCT

Federal Commissioner of Taxation

GIC

General Interest Charge

GST

Goods and Services Tax

ICAA

Institute of Chartered Accountants

IGT Act

Inspector-General of Taxation Act 2003

Inspector-General

Inspector-General of Taxation

IT

Income Tax Ruling

ITAA 1936

Income Tax Assessment Act 1936

ITAA 1997

Income Tax Assessment Act 1997

LB

Large Business

MMTEI

Mass Marketed Tax Effective Investment

NTLG

National Tax Liaison Group

OCTC

Office of Chief Tax Counsel

PS

Practice Statement

PS LA

Practice Statement Law Administration

PTI

Priority Technical Issue

ROSA

Review of Aspects of Self Assessment

SB

Small Business

SME

Small to medium size enterprise

TAA 1953

Taxation Administration Act 1953

TCN

Tax Counsel Network

TD

Taxation Determination

TIA

Taxation Institute of Australia

TLAB

Tax Law Amendment Bill

Tax Office

Australian Taxation Office

TR

Taxation Ruling