Glossary
ATO	Australian Taxation Office	
CFC	Controlled foreign company	
CGT	Capital gains tax	
CSS	Commonwealth Superannuation Scheme	
FBT	Fringe benefits tax	
FMD	Farm management deposit	
FTB	Family Tax Benefit	
GDP	Gross domestic product	
GST	Goods and services tax	
HECS	Higher Education Contribution Scheme	
HELP	Higher Education Loans Program	
ITAA36	Income Tax Assessment Act 1936	
ITAA97	Income Tax Assessment Act 1997	
MYEFO	Mid-Year Economic and Fiscal Outlook	
OECD	Organisation for Economic Co-operation and Development	
PSS	Public sector superannuation	
R&D	Research and development	
SATO	Senior Australians’ Tax Offset	
TES	Tax Expenditures Statement	
WET	Wine equalisation tax