| AACQA |
Australian Aged Care Quality Agency |
| The Act |
Aged Care Act 1997 |
| ACAR |
Aged Care Approvals Round |
| ACFA |
Aged Care Financing Authority |
| ACFA Report |
Sixth report on the Funding and Financing of the Aged Care Sector |
| ACFR |
Aged Care Financial Report |
| ACFPS |
Aged Care Financial Performance Survey |
| ACFI |
Aged Care Funding Instrument |
| ACIA |
Aged Care Industry Association |
| APCS |
Annual Prudential Compliance Statement |
| AAS |
Australian Accounting Standards |
| AASB |
Australian Accounting Standards Board |
| ACNC |
Australian Charities and Not-for-profit Commission |
| ACCC |
Australian Competition and Consumer Commission |
| ACTU |
Australian Council of Trade Unions |
| ANMF |
Australian Nursing and Midwifery Federation |
| ASIC |
Australian Securities and Investments Commission |
| ASX |
Australian Securities Exchange |
| ATO |
Australian Taxation Office |
| CPSA |
Combined Pensioners and Superannuants Association |
| CHSP |
Commonwealth Home Support Programme |
| COTA |
COTA Australia |
| DAP |
Daily Accommodation Payment |
| The Department |
Department of Health |
| EBITDA |
Earnings Before Interest, Taxes, Depreciation and Amortisation |
| GPFR |
General Purpose Financial Report |
| GPFS |
General Purpose Financial Statement |
| GDP |
Gross Domestic Product |
| HCP |
Home Care Package |
| IASB |
International Accounting Standards Board |
| LASA |
Leading Aged Services Australia |
| MAAL |
Multinational Anti-Avoidance Law |
| MEC group |
Multiple entry-point consolidated group |
| NPBT |
Net Profit Before Tax |
| NSWNMA |
NSW Nurses and Midwives' Association |
| OECD |
Organisation for Economic Cooperation and Development |
| p.r.p.a |
per resident per annum |
| PSI |
Public Services International |
| QNMU |
Queensland Nurses and Midwives' Union |
| RAD |
Refundable Accommodation Deposit |
| ROA |
Return on Assets |
| SPFS |
Special Purpose Financial Statement |
| TJN-Aus |
Tax Justice Network-Australia |
| TJN-Aus |
Report Tax avoidance by for profit aged care companies: Profit shifting of public funds |
| TTC Tax |
Transparency Code |