ABA

Australian Banking Association

ADI

Authorised Deposit-taking Institution

AFMA

Australian Financial Markets Association

AFPA

Australian Forestry Products Association

AMIT

Attribution Managed Investment Trust

ANMF

Australian Nursing and Midwifery Federation

ATO

Australian Tax Office

BCA

Business Council of Australia

Canadian Investors

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

CCIV

Corporate Collective Investment Vehicle

CGT

Capital Gains Tax

CICTAR

Centre of International Corporate Tax Accountability and Research

DDCR

debt deduction creation rules

EBITDA

Earnings before interest, taxes, depreciation and amortization

EM

Explanatory Memorandum

MIT

Managed Investment Trust

MNE

Multinational Enterprise

NZSF

New Zealand Superannuation Fund

OECD

Organisation for Economic Co-operation and Development

PSI

Public Services International

PSPIB

Public Sector Pension Investment Board

PWYP

Publish What You Pay - Australia

R&D

Research and Development

SEM

Supplementary Explanatory Memorandum

Treasury

Department of Treasury

TJN-Aus

Tax Justice Network Australia