Explanatory Memorandum(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)
The following abbreviations and acronyms are used throughout this explanatory memorandum.
|Action 13 report||The G20 and Organisation for Economic Co-operation and Development's 2014 publication, Guidance on Transfer Pricing Documentation and Country-by-Country Reporting|
|ATO||Australian Taxation Office|
|BEPS||Base Erosion and Profit Shifting|
|BEPS Action Plan||The G20 and Organisation for Economic Co-operation and Development's Action Plan on Base Erosion and Profit Shifting|
|Commissioner||Commissioner of Taxation|
|GST||Goods and services tax|
|ITAA 1936||Income Tax Assessment Act 1936|
|ITAA 1997||Income Tax Assessment Act 1997|
|OECD||Organisation for Economic Co-operation and Development|
|TAA 1953||Taxation Administration Act 1953|
|Transfer Pricing Guidelines||Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations|
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