Glossary beginning with E

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Eligible rollover fund (ERF) search for term

A regulated superannuation fund or an approved deposit fund.

Entity search for term

An individual, sole trader, body corporate, company, corporation, partnership, trust or superannuation fund.

Excise search for term

A tax on certain goods produced or manufactured in Australia. These goods include alcohol, tobacco and petroleum. Customs duty at an equivalent rate is levied on imported goods to ensure that these goods are treated consistently with local goods.

Exempt income search for term

Income that is not taxable, for example, an invalidity pension.

  • Fact 23

    Social activities among ATO employees in the 1960s included 'Miss Taxation' contests which were part of state-wide fundraising for major charities.

Superannuation fund

A fund or scheme for the future payment of benefits following retirement, serious disability or death.

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