ABS

Australian Bureau of Statistics

ASFA

Association of Superannuation Funds of Australia

ATO

Australian Taxation Office

BEPS

Base Erosion Profit Shifting

the committee

Senate Economics References Committee

GDP

Gross Domestic Product

GST

Goods and Services Tax

IMD

Institute for Management Development

the inquiry

Australia’s taxation system inquiry

MEC

multiple entry consolidated

OECD

Organisation for Economic Co-operation and Development

SEZs

Special Economic Zones

SMSFs

self-managed superannuation fund

Treasury

Department of the Treasury