Accounting Terminologies Australia vs India

     


   Accounting Terminologies


India 

Australia

TDS

PAYG With Holding

Salary

PAYG Summary

Advance Tax

PAYG Instalment

Perquisite

Fringe Benefit Tax (FBT)

ESI

Work Cover Insurance

Employer Contribution and Employee Contribution

Employer Contribution

ROC Fee

ASIC Fees

GST Report + TDS Report

BAS Report

Employee Share Scheme

ESOP

26 AS

Prefill

Accountant

Book Keeper

Insurance

Ins

Registration

Rego

Motor Vehicle

MV

PF

Super Annuation

FY 1st April to 31st March

FY 1st July to 30st June


  

Other Accounting Terminologies


Meanings

Owed to ATO (Australian Taxation Office)

Tax Payable to ATO

Owed by ATO (Australian Taxation Office)

Tax Refundable from ATO

GST Collected 

Means GST on Sales

GST Paid 

Means GST on Purchase

Total Sales

Means Sale Including GST

Net Sales + GST on Sales

Gross Sales

Primary Production

Agriculture

Non-Primary Production

Other than Agriculture


Other Terminologies


Meanings

Post Address

Tax Agent Address

Home Address

Australia Client Resident Address

De facto

Means Live in a Relationship


Reports

Purpose

Integrated Client Account (ICA)

BAS GL

ITA

Tax GL

IAS

PAYG Withheld, PAYG Instalment, Fringe Benefit Tax

Individual Tax Return (ITR)

Year End Return

Company Tax Return (CTR)

Year End Return

Trust Tax Return (TTR)

Year End Return

Business Activity Statement (BAS)

GST Return

PAYG Withheld, PAYG Instalment, Fringe Benefit Tax