References, Resources and Copyright

1. Baker, P., Cliff, G. and Deaner, S. (2015). Prepare legally compliant tax returns for individuals. Bondi, N.S.W.: National Core Accounting Publications.
2. Ipp, D. and WEERASOORIA, W. (2002). Butterworths business and law dictionary. Sydney: LexisNexis Butterworths.
3. INCOME TAX ASSESSMENT ACT 1997 2015, Austlii.edu.au, viewed 27 September 2022, <https://www7.austlii.edu.au/cgi-bin/viewdb/au/legis/cth/consol_act/itaa1997240/>.
4. INCOME TAX ASSESSMENT ACT 1936 2015, Austlii.edu.au, viewed 27 September 2022, <https://www7.austlii.edu.au/cgi-bin/viewdb/au/legis/cth/consol_act/itaa1936240/>.
5. SOCIAL SECURITY ACT 1991 2015, Austlii.edu.au, viewed 27 September 2022, <https://www7.austlii.edu.au/cgi-bin/viewdb/au/legis/cth/consol_act/ssa1991186/>.
6. Franked Dividend Definition 2022, Investopedia, viewed 27 September 2022, <https://www.investopedia.com/terms/f/frankeddividend.asp#axzz2GCAXnLmF>.

• Baker, P., Cliff, G. and Deaner, S. (2015). Prepare legally compliant tax returns for individuals. Bondi, N.S.W.: National Core Accounting Publications.
• Income Tax Assessment Act 1997 2015, Austlii.edu.au, viewed 27 September 2022, <https://www7.austlii.edu.au/cgi-bin/viewdb/au/legis/cth/consol_act/itaa1997240/>.
• Income Tax Assessment Act 1936 2015, Austlii.edu.au, viewed 27 September 2022, 
• Taxation Services – Home 2019, Apesb.org.au, viewed 20 September 2022, <https://apesb.org.au/standards-guidance/taxation-services/>.
• Gary.Boyle 2016, Code of Professional Conduct for tax agents | TPB, Tpb.gov.au, viewed 27 September 2022, <https://www.tpb.gov.au/code-professional-conduct-tax-agents>.
• Payments you need to withhold from 2022, Ato.gov.au, viewed 27 September 2022, <https://www.ato.gov.au/business/payg-withholding/payments-you-need-to-withhold-from/>.
• TotalTax & Accounting Solutions 2015, How Data Matching Catches Tax Cheats - Tax Accountant Brisbane - Small Business Accountant Forest Lake - Total Tax, Tax Accountant Brisbane - Small Business Accountant Forest Lake - Total Tax, viewed 27 September 2022, <http://totaltax.com.au/how-data-matching-catches-tax-cheats/>.
• Tax professionals 2022, Ato.gov.au, viewed 20 September 2022, <https://www.ato.gov.au/tax-professionals/>.
• Legal Database 2013, Ato.gov.au, viewed 20 September 2022, <https://www.ato.gov.au/law/view/document?DocID=SAV%2FFBTGEMP%2F00001>.
• Offsets and rebates 2022, Ato.gov.au, viewed 20 September 2022, <https://www.ato.gov.au/Individuals/Income-and-deductions/offsets-and-rebates/>.
• Income tests 2022, Ato.gov.au, viewed 20 September 2022, <https://www.ato.gov.au/Individuals/Income-and-deductions/Income-tests/>.
• Records you need to keep 2022, Ato.gov.au, viewed 20 September 2022, <https://www.ato.gov.au/Individuals/Income-and-deductions/Records-you-need-to-keep/>.
• Sole trader 2022, Ato.gov.au, viewed 26 September 2022, <https://www.ato.gov.au/Business/Personal-services-income/What-to-do-when-the-PSI-rules-apply/Sole-trader/>.
• Taxpayers’ Charter 2022, Ato.gov.au, viewed 27 September 2022, <https://www.ato.gov.au/about-ato/commitments-and-reporting/taxpayers--charter/>.
• The Top-5 Tax Process Improvement Goals, Vertex, Inc., viewed 27 September 2022, <https://www.vertexinc.com/resources/resource-library/top-5-tax-process-improvement-goals>.
• Campbell, A 2019, 6 Process Improvement Considerations for CPA Firms, CPA Practice Advisor, viewed 25 September 2022, <https://www.cpapracticeadvisor.com/2019/09/04/6-process-improvement-considerations-for-cpa-firms/34717/>.
• Penalties 2022, Ato.gov.au, viewed 20 September 2022, <https://www.ato.gov.au/general/interest-and-penalties/penalties/>.
• Taxpayers’ Charter - if you’re subject to review or audit 2022, Ato.gov.au, viewed 20 September 2022, <https://www.ato.gov.au/about-ato/commitments-and-reporting/taxpayers--charter/taxpayers--charter---if-you-re-subject-to-review-or-audit/#:~:text=We%20have%20a%20responsibility%20to,accuracy%20of%20information%20they%20contain.>.

ATO - Australian Taxation Office
ATI - Adjusted taxable income
AUSTRAC - Australian Tracking Analysis Centre
BAS - Business Activity Statement
Code - Code of Professional Conduct
CPI - Consumer Price Index
CGT - Capital gains tax
ESS - Employee Share Scheme
ETP - Employment Termination Payment
FBTA - Fringe Benefits Tax Assessment Act 1986 (Cth)
FBT - Fringe benefits tax
FITO - Foreign Income Tax Offset
GIC - General interest charge
GST - Goods and services tax
HELP - Higher education loan program
ITAA36 - Income Tax Assessment Act 1936 (Cth) 
ITAA97 - Income Tax Assessment Act 1997 (Cth)
LSL  - Long Service Leave
PAYG - Pay as You Go
TAS Act - Tax Agents Services Agent
TAS Regulations - Tax Agent Services Regulations
TPB - Tax Practitioners Board

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