Abbreviated Forms

AAT

Administrative Appeals Tribunal

ADJR Act

Administrative Decisions (Judicial Review) Act 1977

ADR

alternative dispute resolution

ANAO

Australian National Audit Office

ANR

Agency Notification Report

AOTCA

Asia Oceania Tax Consultants’ Association

APS

Australian Public Service

ARC

Administrative Review Council

ASIC

Australian Securities and Investments Commission

ATO

Australian Taxation Office

BSL

ATO business line

CA

competent authority

CAC Act

Commonwealth Authorities and Companies Act 1997

CbC report

Country-by-Country report

CDDA Scheme

Scheme for Compensation for Detriment caused by Defective Administration

CEI

Chief Executive Instructions

CFE

Confederation Fiscale Europeenne

CJEU

Court of Justice of the European Union

Commissioner

Commissioner of Taxation

Convention

European Convention of Human Rights

CRA

Canada Revenue Agency

CRS

Common Reporting Standard

DHS

Department of Human Services

DPO

Departure Prevention Order

DR IB 2013/10

Dispute Resolution Instruction Bulletin 2013/10

DTA

double taxation agreement

ECHR

European Court of Human Rights

EL2

Executive Level 2

EOI

exchange of information

EU

European Union

FATCA

Foreign Account Tax Compliance Act

FOI Act

Freedom of Information Act 1982

GST

Goods and Services Tax

HMRC

HM Revenue & Customs

IBFD

International Bureau of Fiscal Documentation

ICT

information and communications technology

IGT

Inspector-General of Taxation

IMF

International Monetary Fund

IRC

Internal Revenue Code 1988 (USA)

IRD

New Zealand Inland Revenue Department

IRS

Internal Revenue Service

IT

information technology

ITAA 1997

Income Tax Assessment Act 1997

JCPA

Joint Committee of Public Accounts

JITSIC

Joint International Tax Shelter Information Centre

LSD 2005

Legal Services Directions 2005

LSMUL

Legal Services Multi-Use List

MAEITM

Model Agreement on Exchange of Information on Tax Matters

MLO

Model Litigant Obligations

MNE

multinational entity

MTCIC

Model Tax Convention on Income and on Capital

NSW Ombudsman

New South Wales Ombudsman

NTA

National Taxpayer Advocate

OECD

The Organisation for Economic Co-operation and Development

OECD Global Forum

The OECD Global Forum on Transparency and Exchange of Information for Tax Purposes

OLSC

Office of Legal Services Coordination

PFDS

Perceptions of Fairness in Disputes Survey

PGI

Public Groups and International

PGPA Act

Public Governance, Performance and Accountability Act 2013

Privacy Act

Privacy Act 1988

PRODECON

Procuraduría de la Defensa del Contribuyente

PSLA

Law administration practice statement

RDR

Review and Dispute Resolution

RMG 409

Resource Management Guide 409: Scheme for Compensation for Detriment caused by Defective Administration

SCPS

ATO Single Corporate Perception Survey

SCTR

House of Representatives Standing Committee on Tax and Revenue

STEP

Society of Trust and Estate Practitioners

TAA

Taxation Administration Act 1953

TAO

Taxpayer Assistance Order

TAS

Taxpayer Advocate Service

TBOR

taxpayer bill of rights

TIEAs

tax information exchange agreements

TPB

Tax Practitioners Board

UK

United Kingdom

UNSW

University of New South Wales

USA

United States of America