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Glossary of Bookkeeping & Accounting Terms

DEFINITIONS Activity Statement You use an activity Statement to report your business tax entitlements and obligations, including GST, PAYG instalments, PAYG withholding and FBT instalments.  You can offset tax payable against tax credits to arrive at a net amount. Australian Business Number (ABN) The Australian business number (ABN) is your identifier for certain dealings with […]

ATO Bookkeeping Acronyms

Bookkeeping Acronyms and their full description. ABN – Australian business number AIIR – Annual investment income report FBT – Fringe benefits tax GIC – General interest charge GST – Goods and services tax PAYG – Pay as you go SAP – Substituted accounting period SGC – Superannuation guarantee charge TFN – Tax file number

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