Review of Income Tax Self–AssessmentAustralian Government, The Treasury.

Discussion Paper


AAT Administrative Appeals Tribunal
ADR Alternative Dispute Resolution
AGPS Australian Government Publishing Service
ANAO Australian National Audit Office
ATD Australian Taxation Decision
ATOID Australian Taxation Office Interpretative Decision
CLR Commonwealth Law Reports
Commissioner Commissioner of Taxation
CRA Canada Revenue Authority
ELS Electronic Lodgement System
EM Explanatory Memorandum
ESC Extra-Statutory Concession
FOI Act Freedom of Information Act 1982
GIC General Interest Charge
GST Goods and Services Tax
HECS Higher Education Contribution Scheme
HST Harmonised Sales Tax
IRD Inland Revenue Department (NZ)
IRS Internal Revenue Service (US)
ITAA36 Income Tax Assessment Act 1936
ITAA97 Income Tax Assessment Act 1997
JCPA Joint Committee of Public Accounts
LCT Luxury Car Tax
NTLG National Tax Liaison Group
NZ New Zealand
Part IVA Part IVA Income Tax Assessment Act 1936
PAYE Pay As You Earn
PAYG Pay As You Go
PBR Private Binding Ruling
Ralph Review Review of Business Taxation
Review Review of self assessment
SPOR Shorter Period of Review
STS Simplified Tax System
TAA Taxation Administration Act 1953
Tax Office Australian Taxation Office
UK United Kingdom
US United States of America
WET Wine Equalisation Tax


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Commonwealth of Australia 2004
ISBN 0 642 74207 3

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