Glossary The following abbreviations and acronyms are used throughout this explanatory memorandum. Abbreviation Definition APRA Australian Prudential Regulation Authority G20 Group of 20 comprising Argentina, — Australia, Brazil, Canada, China, France, Germany, India, Indonesia, Italy, Japan, the Republic of Korea, Mexico, Russia, Saudi Arabia, South Africa, Turkey, the United Kingdom, the United States and the European Union. ITAA 1936 Income Tax Assessment Act 1936 ITAA 1997 Income Tax Assessment Act 1997 MYEFO Mid-Year Economic and Fiscal Outlook OECD Organisation for Economic Cooperation and Development OECD Action 2 Report OECD report on Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2: 2015 Final Report OECD Branch Mismatch OECD report on Neutralising the Effects of Arrangements Report Branch Mismatch Arrangements, Action 2: Inclusive Framework on BEPS PE Permanent establishment TOFA Taxation of financial arrangements
Glossary The following abbreviations and acronyms are used throughout this explanatory memorandum. Abbreviation Definition APRA Australian Prudential Regulation Authority G20 Group of 20 — comprising Argentina, Australia, Brazil, Canada, China, France, Germany, India, Indonesia, Italy, Japan, the Republic of Korea, Mexico, Russia, Saudi Arabia, South Africa, Turkey, the United Kingdom, the United States and the European Union. ITAA 1936 Income Tax Assessment Act 1936 ITAA 1997 Income Tax Assessment Act 1997 MYEFO Mid-Year Economic and Fiscal Outlook OECD Organisation for Economic Cooperation and Development OECD Action 2 Report OECD report on Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2: 2015 Final Report OECD Branch Mismatch Arrangements Report OECD report on Neutralising the Effects of Branch Mismatch Arrangements, Action 2: Inclusive Framework on BEPS PE Permanent establishment TOFA Taxation of financial arrangements
Explanatory-material-c2018-t268551.docx