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

MYEFO

Mid-Year Economic and Fiscal Outlook

OECD

Organisation for Economic Co-operation and Development

PEFO

Pre-election Economic and Fiscal Outlook

PRRT

Petroleum resource rent tax

PSS

Public sector superannuation

R&D

Research and development

SATO

Senior Australians’ Tax Offset

TES

Tax Expenditures Statement

WET

Wine equalisation tax

 

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