Acronyms and abbreviations

ACCIAustralian Chamber of Commerce and Industry

ACTUAustralian Council of Trade Union s

ABAAustralian Banking Association

ADIAuthorised Deposit-Taking Institution

AFMAAustralian Financial Markets Association

AFPAAustralian Forest Products Association

AMWUAustralian Manufacturing Workers Union

ATOAustralian Taxation Office

BCABusiness Council of Australia

BEPSBase Erosion and Profit Shifting

Canadian Investors Ontario Municipal Employees' Retirement System, Caisse de dépôt et placement du Québec, British Columbia Investment Management Corporation, and the Ontario Teachers' Pension Plan

CA ANZChartered Accountants Australia and New Zealand

CBCRCountry-by-country reporting

CICTARCentre for International Corporate Tax Accountability and Research

Corporations ActCorporations Act 2001

CPSUCommunity and Public Sect

EBITDAEarnings before interest, taxes, depreciation and amortization

EMExplanatory Memorandum

FSCFinancial Services Council

ICCInternational Chamber of Commerce

INPEXINPEX Operations Australia

ITAA 1936Income Tax Assessment Act 1937

ITAA 1997Income Tax Assessment Act 1997

MNEMultinational Enterprise

OECDOrganisation for Economic Co-operation and Development

PPSBPublic Sector Investment Pension Board

TAATaxation Administration Act 1953

TJNTax Justice Network

TreasuryDepartment of Treasury

UWUUnited Workers Union