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
ACSC	Australian Cyber Security Centre
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
ASD	Australian signals directorate
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
CSV	Comma separated values
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
DIBP	Department of Immigration and Border Protection
DIS	Document Interchange System
DPO	Digital Partnership Office
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
ISM	Information security manual
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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MAAS	Member Account Attribute Service
MATS	Member Account Transaction Service
MCS	Members contribution statement
MES	Members exit statement
MFA	Multi factor authentication
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
OS4DSP	Online Services for DSPs
OSF	Operational security framework
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	Relationship Authorisation 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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SA	Services Australia
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
SSAM	Security standards for add on marketplace
SSC	Salary sacrifice contributions
SSO	Single sign on
SSP	Sending service provider
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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