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Abbreviations

Date
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