AAT
Administrative Appeals Tribunal
ADJR Act
Administrative Decisions (Judicial Review) Act 1977
ADR
alternative dispute resolution
ANAO
Australian National Audit Office
ANR
Agency Notification Report
AOTCA
Asia Oceania Tax Consultants’ Association
APS
Australian Public Service
ARC
Administrative Review Council
ASIC
Australian Securities and Investments Commission
ATO
Australian Taxation Office
BSL
ATO business line
CA
competent authority
CAC Act
Commonwealth Authorities and Companies Act 1997
CbC report
Country-by-Country report
CDDA Scheme
Scheme for Compensation for Detriment caused by Defective Administration
CEI
Chief Executive Instructions
CFE
Confederation Fiscale Europeenne
CJEU
Court of Justice of the European Union
Commissioner
Commissioner of Taxation
Convention
European Convention of Human Rights
CRA
Canada Revenue Agency
CRS
Common Reporting Standard
DHS
Department of Human Services
DPO
Departure Prevention Order
DR IB 2013/10
Dispute Resolution Instruction Bulletin 2013/10
DTA
double taxation agreement
ECHR
European Court of Human Rights
EL2
Executive Level 2
EOI
exchange of information
EU
European Union
FATCA
Foreign Account Tax Compliance Act
FOI Act
Freedom of Information Act 1982
GST
Goods and Services Tax
HMRC
HM Revenue & Customs
IBFD
International Bureau of Fiscal Documentation
ICT
information and communications technology
IGT
Inspector-General of Taxation
IMF
International Monetary Fund
IRC
Internal Revenue Code 1988 (USA)
IRD
New Zealand Inland Revenue Department
IRS
Internal Revenue Service
IT
information technology
ITAA 1997
Income Tax Assessment Act 1997
JCPA
Joint Committee of Public Accounts
JITSIC
Joint International Tax Shelter Information Centre
LSD 2005
Legal Services Directions 2005
LSMUL
Legal Services Multi-Use List
MAEITM
Model Agreement on Exchange of Information on Tax Matters
MLO
Model Litigant Obligations
MNE
multinational entity
MTCIC
Model Tax Convention on Income and on Capital
NSW Ombudsman
New South Wales Ombudsman
NTA
National Taxpayer Advocate
OECD
The Organisation for Economic Co-operation and Development
OECD Global Forum
The OECD Global Forum on Transparency and Exchange of Information for Tax Purposes
OLSC
Office of Legal Services Coordination
PFDS
Perceptions of Fairness in Disputes Survey
PGI
Public Groups and International
PGPA Act
Public Governance, Performance and Accountability Act 2013
Privacy Act
Privacy Act 1988
PRODECON
Procuraduría de la Defensa del Contribuyente
PSLA
Law administration practice statement
RDR
Review and Dispute Resolution
RMG 409
Resource Management Guide 409: Scheme for Compensation for Detriment caused by Defective Administration
SCPS
ATO Single Corporate Perception Survey
SCTR
House of Representatives Standing Committee on Tax and Revenue
STEP
Society of Trust and Estate Practitioners
TAA
Taxation Administration Act 1953
TAO
Taxpayer Assistance Order
TAS
Taxpayer Advocate Service
TBOR
taxpayer bill of rights
TIEAs
tax information exchange agreements
TPB
Tax Practitioners Board
UK
United Kingdom
UNSW
University of New South Wales
USA
United States of America