Australia business number (ABN) – a unique 11-digit number issued by the Australian Business Register that identifies a business to the government and community.
Business activity statement (BAS) – a form submitted to the ATO by registered businesses to report and pay goods and services tax (GST), PAYG instalments, PAYG withholding tax, and other related tax obligations.
Departing Australia superannuation payment (DASP) – a payment made to eligible temporary residents who have worked and earned superannuation while in Australia and have departed the country.
Director penalty notice (DPN) – a notice issued by the ATO to company directors making them personally liable for unpaid company tax obligations.
Financial counsellor – a professional providing advice and support to people experiencing financial difficulty, often partnering with tax clinics to assist vulnerable clients.
Pacific Australia Labour Mobility (PALM) scheme – a government initiative allowing Pacific and Timorese citizens to take up seasonal and longer-term work opportunities in Australia.
Tax clinic – a university or TAFE-based service providing free, independent tax advice, assistance, and representation to unrepresented and vulnerable taxpayers.
Unrepresented taxpayer – a taxpayer without access to paid professional tax advice or representation, often due to financial hardship or social disadvantage.