Australia's Future Tax System

Architecture of Australia's tax and transfer system

Acronyms

AAT
Administrative Appeals Tribunal
ABS
Australian Bureau of Statistics
ACE
allowance for corporate equity
AG
Australian Government
ATO
Australian Taxation Office
AWOTE
average weekly ordinary time earnings
CBIT
comprehensive business income tax
CCB
Child Care Benefit
CCTR
Child Care Tax Rebate
CGT
capital gains tax
COAG
Council of Australian Governments
COE
crude oil excise
CPI
consumer price index
CTR
corporate tax rate
DEEWR
Department of Education, Employment and Workplace Relations
DGR
Deductible gift recipient
DHS
Department of Human Services
DSP
Disability Support Pension
DVA
Department of Veterans' Affairs
EATRs
effective average tax rates
EMTRs
effective marginal tax rates
FaHCSIA
Department of Families, Housing, Community Services and Indigenous Affairs
FAO
Family Assistance Office
FDI
foreign direct investment
FBT
fringe benefits tax
FTB
Family Tax Benefit
GDP
gross domestic product
GST
goods and services tax
GSTAS
GST Administration Sub-committee
HELP
Higher Education Loan Program
HFE
horizontal fiscal equalisation
IGOT
Inspector‑General of Taxation
IGR
Intergenerational Report
LITO
low income tax offset
MTAWE
male total average weekly earnings
NTLG
National Tax Liaison Group
OECD
Organisation for Economic Co-operation and Development
PAYG
pay as you go
PBI
public benevolent institution
PRRT
petroleum resource rent tax
PTR
participation tax rate
R&D
research and development
SATO
senior Australians tax offset
SFSS
Student Financial Supplement Scheme
SG
superannuation guarantee
SPPs
specific purpose payments
SRO
State Revenue Office
SSAT
Social Security Appeals Tribunal
VFI
vertical fiscal imbalance