& Term/Acronym Definition ABN Australian Business Number ADI Authorised deposit-taking institution AIIR Annual investment income report ATF As trustee for ATO Australian Taxation Office CFI Conduit foreign income CGT Capital gains tax DA Department of Agriculture (previously known as DAFF, Department of Agriculture, Fisheries and Forestry) DIS Deferred interest security DIV Dividend Entrepot nominee company An entrepot nominee company is a body corporate that is controlled solely by a securities dealer or by two or more persons each of whom is a securities dealer and is operated for the sole purpose of facilitating settlement of security transactions. ERS Electronic reporting specification Final tax Under tax treaties the withholding tax charged by the country of source may be limited to a rate lower than the rate that would be charged in other circumstances - this reduced rate is then the final tax in the country of source. FMD Farm management deposit FCS Financial Claims Scheme FSI Foreign source income IDPS Investor directed portfolio services Information exchange country This is a country that has entered into a Tax Information Exchange Agreement with Australia for the allocation of taxing rights with respect to certain income of individuals. Inscribed stock S in which ownership information is recorded. The owner's name may be placed on a or recorded electronically. Only the owner of an inscribed stock is entitled to ownership rights.
& Term/Acronym Definition ABN Australian Business Number ADI Authorised deposit-taking institution AIIR Annual investment income report ATF As trustee for ATO Australian Taxation Office CFI Conduit foreign income CGT Capital gains tax DA Department of Agriculture (previously known as DAFF, Department of Agriculture, Fisheries and Forestry) DIS Deferred interest security DIV Dividend Entrepot nominee company An entrepot nominee company is a body corporate that is controlled solely by a securities dealer or by two or more persons each of whom is a securities dealer and is operated for the sole purpose of facilitating settlement of security transactions. ERS Electronic reporting specification Final tax Under tax treaties the withholding tax charged by the country of source may be limited to a rate lower than the rate that would be charged in other circumstances - this reduced rate is then the final tax in the country of source. FMD Farm management deposit FCS Financial Claims Scheme FSI Foreign source income IDPS Investor directed portfolio services Information exchange country This is a country that has entered into a Tax Information Exchange Agreement with Australia for the allocation of taxing rights with respect to certain income of individuals. Inscribed stock S in which ownership information is recorded. The owner's name may be placed on a or recorded electronically. Only the owner of an inscribed stock is entitled to ownership rights.
FINAL_AIIR_Companion_Guide_20151019_v2.docx