Tax havens and tax administration

Abbreviations

AAT	Administrative Appeals Tribunal
ABN	Australian business number
ACC	Australian Crime Commission
AFP	Australian Federal Police
AFS	Australian Financial Services
ASIC	Australian Securities & Investments Commission
AUSTRAC	Australian Transaction Reports and Analysis Centre
CDPP	Commonwealth Director of Public Prosecutions
CFCs	controlled foreign companies
EU	European Union
GST	goods and services tax
HWI	highly wealthy individual
ITAA	Income Tax Assessment Act
JITSIC	Joint International Tax Shelter Information Centre
OECD	Organisation for Economic Cooperation and Development
PDS	product disclosure statement
SME	small to medium enterprises
TIEA	tax information exchange agreement
UK	United Kingdom
USA	United States of America