ATO

Australian Taxation Office

The bill

The Treasury Laws Amendment (Tax Accountability and Fairness) Bill 2023

CGPP

Griffith University’s Centre for Governance and Public Policy

CICTAR

Centre for International Corporate Tax Accountability and Research

the Commissioner

the Commissioner of Taxation

the committee

Senate Standing Legislation Committee on Economics

the Court

Federal Court of Australia

DPT

Diverted Profits Tax

the EM

the Explanatory Memorandum

HRLC

The Human Rights Law Centre

ITA Act

Income Tax Assessment Act 1936

LNG

liquefied natural gas

MAAL

Multinational Anti-Avoidance Law

PID Act

Public Interest Disclosure Act 2013

PPR

Promoter Penalty Rule

PRRT

petroleum resource rent tax

PRRT Review

Petroleum Resource Rent Tax: Review of Gas Transfer Pricing Arrangements Final Report

PRRTA Act

Petroleum Resource Rent Tax Assessment Act 1987

SGEs

Significant Global Entities

TA Act

Taxation Administration Act 1953

TAS Act

Tax Agent Services Act 2009

TAT

Tax Astute Training

TIA

Transparency International Australia

TJNA

Tax Justice Network Australia

TPB

Tax Practitioners Board

TPB Register

The Tax Practitioners Board Register

Treasury

Department of the Treasury