ABA

Australian Bankers' Association

ATO

Australian Taxation Office

Commissioner

Commissioner of Taxation

CTA

Corporate Tax Association

GE

General Electric

ICAA

Institute of Chartered Accountants Australia

ITAA 1936

Income Tax Assessment Act 1936

ITAA 1997

Income Tax Assessment Act 1997

MCA

Minerals Council of Australia

OECD

Organisation for Economic Cooperation and Development

OECD Guidelines

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations as approved by the Council of the OECD and last amended on 22 July 2010

PE

permanent establishment

RAP

reasonably arguable position

TAA 1953

TAA 1953