Acronyms

A description of some of the terms used on this site can be found on ato.gov.au

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Acronym

Acronym Meaning

AAT

Administrative Appeals Tribunal

ABN

Australian business number

ABR

Australian Business Register

ABSIA

Australian Business Software Industry Association

ACN

Australian Company Number

ACNC

Australian Charities and Not-for-profits Commission

AGIMO

Australian Government Information Management Office

AIIR

Annual investment income report

ANAO

Australian National Audit Office

ANZSIC

Australian and New Zealand Standard Industrial Classification

API

Application programming interface

APRA

Australian Prudential Regulation Authority

APS

Australian Public Service

ARN

Australian registration number

AS

Activity statement

ASIC

Australian Securities and Investment Commission

ATI

Adjusted taxable income

ATO

Australian Taxation Office

ATPF

ATO tax practitioner forum

AVA

Assessment variation advice - superannuation

AWOTE

Average weekly ordinary times earnings

BAS

Business activity statement

BDE

Bulk data exchange

BIG

Business implementation guide

BMS

Business management system

BP

Business Portal

BVAT

Business viability assessment tool

CAA

Cloud software authentication and authorisation - formerly 'AUSkey in the cloud

CAAS

Communication as a service

CAV

Computer assisted verification

CbC

Country by Country

CDEP

Community development employment project

CEG

Corporate external gateway

CFI

Conduit foreign income

CGT

Capital gains tax

CONS

Co-contributions

COTS

Commercial off the shelf

CPS

Core Processing System

CRS

Common reporting standard

CWIG

Contributions implementation working group

CMIG

Common Message Implementation Guide

DASP

Departing Australia superannuation payment

DBA

Digital Business Account (previously known as DBTL)

DBD

Digital by default

DBTL

Digital business transaction layer (now known as DBA)

DES

Digital enabling services

DESC

Data standards and eCommerce

DGR

Deductible gift recipient

DIBP

Department of Immigration and Border Protection - formerly 'DIAC'

DIS

Document Interchange System

DTO

Digital transformation office

DTTF

Data Transfer Test Facility

eAS

Electronic activity statement

eBAS

Electronic business activity statement

ECI

Electronic commerce interface

ECM

Electronic channel management

EEGO

Energy Efficiency in Government Operations

EFT

Electronic funds transfer

eIAS

Electronic instalment activity statement

ELS

Electronic lodgment service

EmployerTICK

Employer TFN integrity check service

EPF

Electronic portability form

ERS

Electronic reporting specification

eSAT

Electronic super audit tool

ESS

Employee share scheme

ETP

Employment termination payment

ETR

Education tax refund

EVTE

External vendor testing environment

FACS

Family And Community Services

FATCA

Foreign account transaction compliance act

FBT

Fringe benefits tax

FERP

Fuel excise reform program

FGS

Fuel grant scheme

FHSA

First home saver accounts

FIG

Facilitated implementation guideline

FITO

Foreign income tax offset

FRW

Foreign resident withholding

FSGS

Fuel sales grant scheme

FTA

Family tax assistance

FTB

Family tax benefit

FTC

Fuel tax credit

FTE

full-time equivalent

FVS

Fund validation service

GIC

General interest charge

GOG

Gateway Operators Group

GST

Goods and services tax

GSTIBIS

GST Integrity of business systems

HELP

Higher education loan program

IAAS

Infrastructure as a service

IAS

Instalment activity statement

IBS

Integrity of Business Systems

ICAA

Institute of Chartered Accountants Australia

ICP

Integrated Core Processing

INB

Individual Non Business

IPC

Integrated core processing

IPS

Information Publication Scheme

IPT

Integrated product test

ITW

Income tax withholding

ITWR

Income tax withholding registration

IVR

Interactive voice recognition

IWT

Interest withholding tax

JSON

JavaScript object notation

LCT

Luxury car tax

LISC

Low income super contribution

LITO

Low Income Tax Offset

LMR

Lost Members Registrar

LMS

Lost Members Statement

LRC

Low rate cap

LSIA

Lump sum in arrears

LttC

Listening To The Community

LWG

Lodgment working group

MCS

Members contribution statement

MES

Members exit statement

MIG

Messaging implementation guide

MIPS

Media information processing services

MIT

Managed investment trust

MSH

Message service handler

NABERS

National Australian Built Environment Rating System

NAT

National forms number

NoA

Notice of assessment

NRIDRAR

Non resident interest, dividend and royalty annual report

NTLP

National tax liaison group

OASIS

Organisation for the advancement of structured information standards

OCR

Optical character recognition

OECD

Organisation for economic cooperation and development

OOLR

Outcome of lodgment report

OTE

Ordinary time earnings

PAAS

Platform as a service

PAYG

Pay as you go

PAYGI

Pay as you go instalments

PAYGITI

Pay as you go income tax instalment

PAYGITW

Pay as you go income tax withholding

PAYGW

Pay as you go withholding

PBI

Public benevolent institution

PCWIG

Payroll contributions implementation working group

PLS

Practitioner lodgment service

POS

Point of Sale

PPL

Paid parental leave

PRN

Payment reference number

PRRT

Petroleum resource rent tax

PSAR

Payment Summary Annual Report

PVA

Payment variation advice

QSG

Quarterly super guarantee

QTFN

Quarterly tax file number

R&D

Reseach and development

RAM

Remote access manager

RARN

Remittance advice and recovery notice

RATO

Reinventing the ATO

RBL

Reasonable benefit limit

RBO

Retirement benefits office

RESC

Reportable employer superannuation contributions

RFB

Reportable fringe benefit

RFBA

Reportable fringe benefit allowance

RITA

Review international tax arrangement

RKET

Record keeping evaluation tool

RoSA

Review of self assessment

RSA

Retirement savings accounts

SAAS

Software as a service

SAF

Standard audit file

SAFF

SuperStream alternate file format

SAPTO

Senior Australians pension tax offset

SATO

Senior Australians tax offset

SBAG

Small Business Advisory Group

SBCG

Small Business Consultative Group

SBR

Standard Business Reporting

SBR1

SBR Core Services

SBR2

ebMS3

SCA

Standard chart of accounts

SCS

Superannuation contribution surcharge

SCSP

Superannuation contribution surcharge payer

SCT

Superannuation contribution tax

SDK

Software developer kit

SES

senior executive service

SFN

Superannuation fund number

SFSS

Student financial supplement scheme

SG

Superannuation guarantee

SGAA

Superannuation guarantee (administration) act 1992

SGC

Superannuation guarantee charge

SGS

Superannuation guarantee surcharge

SHAA

Superannuation holding accounts (special account) - active

SHAI

Superannuation holding accounts (special account) - inactive

SHAR

Superannuation holding accounts reserve

SIPO

Software industry partnership office

SME

Small - medium enterprise

SMSF

Self-managed superannuation fund

SNI

Separate net income

SOAP

Simple object access protocol

SOF

Statement of formula

SPAD

Superannuation provider assessment data

SPIN

Superannuation Product Identification Number 

SRAM

Strategic relationship and management group

SSC

Salary sacrifice contributions

SSRG

SuperStream Reference Group

SSTC

SuperStream standard technical committee

STP

Single touch payroll

STS

Simplified tax system

SuperTICK

Super TFN integrity check service

SwD

Software developer

SwDC

Software developer community

SWDHP

Software developer homepage

SWG

Strategic working group

SWS

Strategic web services

TA

Tax agent

TAB

Tax agents board

TAP

Tax Agent Portal

TAS

Tax administrative system

TBR

Tailored Business Return

TFN

Tax file number

TGGP

Taxable Government Grants and Payments

TI

Taxable income

TIC

TFN integrity check

TID

Tax instalment deduction

TIES

Tax issues entry system

TIN

Tax identification number

TOFA

Taxation of financial affairs

TPAR

Taxable payment annual report

TPB

Tax practitioners board

TPG

Tax practitioners group

TR

Taxation ruling

TRN

Temporary resident notification

TSL

Trade support loan

TTI

Trans tasman imputation

TTW

Total tax withheld

TVM

Tax Value Method

TWC

Tax withheld calculator

TWG

Technical working group

UC

Undeducted contributions

UCA

Uniform capital allowances

UPP

Undeducted purchase price

USI

Unique superannuation identifyer

USM

Unclaimed super money

USMR

Unclaimed superannuation monies - resident

USMT

Unclaimed superannuation monies - temporary tesident

VPN

Virtual private network

VR

Voluntary redundancy

WDV

Written down value

WET

Wine equalisation tax

WHT

Withholding Taxes

WIG

Web implementation guidelines

WPN

Withholder payer number

WRE

Work related expenses

XBRL

Extensible business reporting language

XBRL-GL

Extensible business reporting language - general ledger

XML

Extensible markup language