On February 12, 2018 the Australian Government opened a public consultation on draft legislation intended to toughen the Multinational Anti Avoidance Law (MAAL). Interested parties can submit responses to this consultation up until February 23, 2018.

The Australian MAAL took effect from January 1, 2016 and prevents multinationals from escaping Australian tax by using artificial or contrived arrangements to avoid having a taxable presence in Australia.

This new legislation will strengthen the integrity of the MAAL by preventing large multinationals from using foreign trusts and partnerships in corporate structures to avoid the application of the MAAL. This will ensure that the MAAL will continue to operate as intended.

With respect to this public consultation the Australian Government has released an Exposure Draft and Exposure Draft Explanatory Materials.

Submissions for this public consultation can be submitted via e-mail to the following e-mail address: This email address is being protected from spambots. You need JavaScript enabled to view it. or via normal mail to the following address:


Base Erosion and Profit Shifting Unit

Langton Crescent




Click here to download the Exposure Draft from the website of the Australian Government.

Click here to download the Exposure Draft Explanatory Materials from the website of the Australian Government.


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