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ASC (Accounting Standards Codification)

The single source of authoritative US GAAP, organized by FASB into topics.

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Annual GST Return (BAS)

The periodic Business Activity Statement Australian businesses lodge to report GST and other tax obligations.

ATO (Australian Taxation Office)

Australia's federal revenue collection agency, responsible for tax administration and compliance.

ABN (Australian Business Number)

A unique 11-digit identifier businesses use for tax and invoicing purposes in Australia.