Glossary beginning with E

Click one of the letters above to go to the page of all terms beginning with that letter.
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 24

    One poetic Australian taxpayer wrote to the ATO: 'Spring is sprung, the grass is riz, I wonder where my return iz. My "rego’s" due, my cash is nil, a cheque from you would pay the till'.

Contributions

Money that an individual or employer puts into a complying super fund.

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