Abbreviations

AIMAAustralasian Institute for Maritime Archaeology

AIMSAustralian Institute of Marine Science

ATNIAAustralian Treaty National Interest Analysis

ATNIFAustralian Treaty Not in Force

ATOAustralian Taxation Office

ATSAustralian Treaty Series

BEPSBase Erosion and Profit Shifting

DCCEEWDepartment of Climate Change, Energy, the Environment and Water

DLGSCWestern Australian Department of Local Government, Sport and Cultural Industries

DTADouble taxation agreement

EEZExclusive economic zone

G20Group of Twenty

GATSGeneral Agreement on Trade in Services

ICOMOSInternational Council on Monuments and Sites

ICUCHInternational Committee on the Underwater Cultural Heritage

NIANational Interest Analysis

OECDOrganisation for Economic Co-operation and Development

TAA53Taxation Administration Act 1953

UCHUnderwater cultural heritage

UCH ActUnderwater Cultural Heritage Act 2018

UNCLOSUnited Nations Convention on the Law of the Sea

UNESCOUnited Nations Educational, Scientific and Cultural Organization