Report on Aspects of Income Tax Self Assessment
Abbreviations
| ANTS | A New Tax System |
| CDDA | Compensation for Detriment Caused by Defective Administration |
| CLR | Commonwealth Law Reports |
| Commissioner | Commissioner of Taxation |
| Discussion paper | Review of Aspects of Income Tax Self Assessment Discussion Paper, March 2004 |
| EM | Explanatory Memorandum |
| ESC | Extra-Statutory Concession |
| GIC | General Interest Charge |
| GST | Goods and Services Tax |
| GTPP | New Zealand Generic Tax Policy Process |
| IRS | Internal Revenue Service |
| ITAA36 | Income Tax Assessment Act 1936 |
| ITAA97 | Income Tax Assessment Act 1997 |
| Part IVA | Part IVA Income Tax Assessment Act 1936 |
| 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 |
© Commonwealth of Australia 2004
ISBN 0 642 74260 X
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