“The ATO’s implementation of the Multinational Anti-Avoidance Law (“MAAL”) has been a great achievement in an area of great community concern. The implementation was built on a platform of innovation, collaboration and early engagement to support multinational enterprises in transitioning to compliant and commercially realistic arrangements. The positive impact of the MAAL can be seen in the changed behaviour of multinational enterprises in Australia and the increase of revenue declared and income tax paid here.”