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

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
AS Activity statement
ASIC Australian Securities and Investment Commission
ATI Adjusted taxable income
ATO Australian Taxation Office
AVA Assessment variation advice - superannuation
AWOTE Average weekly ordinary times earnings

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BAS Business activity statement
BDE Bulk data exchange
BIG Business implementation guide
BMS Business management system
BP Business Portal
BVAT Business viability assessment tool

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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
COTS Commercial off the shelf
CPS Core Processing System
CRS Common Reporting Standard
CWIG Contributions implementation working group
CMIG Common Message Implementation Guide

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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
DHS Department of Human Services
DIBP Department of Immigration and Border Protection
DIS Document Interchange System
DSP Digital service provider
DTA Digital Transformation Agency
DTTF Data Transfer Test Facility

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ECI Electronic Commerce Interface
ECM Electronic channel management
EEGO Energy Efficiency in Government Operations
EFT Electronic funds transfer
ELS Electronic lodgment service
EmployerTICK Employer TFN integrity check service
EPF Electronic portability form
ERS Electronic reporting specification
eSAT Electronic superannuation audit tool
ESS Employee share scheme
ETP Employment termination payment
ETR Education tax refund
EVTE External vendor testing environment

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FACS Family And Community Services
FATCA Foreign Account Tax 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

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GIC General interest charge
GOG Gateway operators group
GST Goods and services tax
GST IBS GST Integrity of Business Systems

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HELP Higher education loan program

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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
IPS Information Publication Scheme
IPT Integrated product test
ITW Income tax withholding
IVR Interactive voice recognition

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JSON JavaScript object notation

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LCT Luxury car tax
LISC Low income super contribution
LISTO Low income superannuation tax offset
LMR Lost members register
LMS Lost members statement
LRC Low rate cap
LSIA Lump sum in arrears
LWG Lodgment working group

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MCS Members contribution statement
MES Members exit statement
MIG Message implementation guide
MIPS Media information processing services
MIT Managed investment trust
MSH Message service handler

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NABERS National Australian Built Environment Rating System
NAT National forms number
NoA Notice of assessment
NRIDRAR Non-resident interest, dividend and royalty annual report
NTLG National Tax Liaison Group

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OASIS Organisation for the advancement of structured information standards
OCR Optical character recognition
OECD Organisation for Economic Co-operation and Development
OoLR Outcome of lodgment report
OTE Ordinary time earnings

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PaaS Platform as a Service
PAYG Pay as you go
PBI Public benevolent institution
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

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QTFN Quarterly tax file number

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R&D Research and development
RAM Remote access manager
RARN Remittance advice and recovery notice
RATO Reinventing the ATO
RBL Reasonable benefit limit
RESC Reportable employer superannuation contributions
RFB Reportable fringe benefit
RFBA Reportable fringe benefit allowance
RKET Record keeping evaluation tool
ROSA Review of self-assessment
RSA Retirement savings accounts

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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
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
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
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
SWG Strategic working group
SWS Strategic web services

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TA Tax agent
TAP Tax Agent Portal
TAS Tax administrative system
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
TOFA Taxation of financial affairs
TPAR Taxable payment annual report
TPB Tax Practitioners Board
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

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UC Undeducted contributions
UCA Uniform capital allowances
UPP Undeducted purchase price
USI Unique Superannuation Identifier
USM Unclaimed super money
USMR Unclaimed superannuation monies - resident
USMT Unclaimed superannuation monies - temporary resident

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VPN Virtual private network
VR Voluntary redundancy

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WDV Written down value
WET Wine equalisation tax
WHT Withholding Taxes
WIG Web implementation guidelines
WPN Withholder payer number
WRE Work related expenses

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XBRL eXtensible Business Reporting Language
XBRL-GL eXtensible Business Reporting Language - general ledger
XML eXtensible Markup Language

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