Australia's most well-known companies and rich-listers are named in the Panama Papers for their use of offshore companies and trusts.
On Tuesday the International Consortium of Investigative Journalists - the same organisation that brought us the Lux Leaks, Swiss Leaks and Offshore Leaks - published the leaked list of wealthy and often high-profile clients of Panama-based law firm Mossack Fonseca.
The ICIJ's data reveals that 118 offshore entities (companies, trusts and foundations) are linked to Australia. 
Being named on the ICIJ database does not mean people have broken the law, engaged in tax avoidance or acted improperly. There are legitimate uses for offshore companies and trusts, including legally reducing tax bills.
Australia's fifth-richest man, chairman of Hong Kong-listed Shimao Property Holdings, Hui Wing Mau, who boasts a wealth of $6.9 billion, is on the list. He's among a number of Chinese billionaires listed.
The company is listed as an officer for Mossack Fonseca client Vicking International, which in turn is a subsidiary of Shimao Property Holdings, according to the company's annual report.
Shimao Property Holdings is also listed as a client of Mossack Fonseca. Shimao purchased a Sydney office tower in late 2014 and last year launched its Ashmore apartment development in the Sydney suburb of Erskenville.
Mr Hui, whose current fortune trails behind Gina Rinehart, Anthony Pratt, Harry Triguboff and Franky Lowy, debuted on the BRW Rich 200 list in 2013.
He went to university in South Australia in the 1990s and was described by BRW as being "private and elusive about his business dealings". Shimao and Mr Hui did not respond to inquiries.
All up, the ICIJ's database links to people and companies in more than 200 countries and territories.
Almost 320,000 offshore entities globally are part of the Panama Papers and the Offshore Leaks investigations, over nearly 40 years - from 1977 through 2015.
In Australia alone there are more than 1700 officers (directors, shareholders and/or beneficiaries), 200 intermediaries (the lawyers and service providers who help set up or act as the registered agents for the offshore companies) and 1400 addresses connected to Australia.
Australia's biggest company BHP Billiton, shopping centre behemoth Westfield, Rio Tinto subsidiary Alcan Corporation, ANZ Bank and National Australia Bank have all had either the head company or subsidiaries named in the Panama Papers and Offshore Leaks.
Many of the subsidiaries severed their relationship with Mossack Fonseca years ago, according to the database.
BHP Billiton, which has been named previously in reports on the Panama Papers, declined to comment.
Alcan's relationship with Mossack Fonseca ended in the mid-1990s. A spokesman for Rio Tinto said: "The period in question pre-dates Rio Tinto's ownership of Alcan, and as a result we are unable to comment."
NAB, which is listed as an intermediary, did have a branch in Labuan in Malaysia, which was closed in 2005.
A NAB spokeswoman told Fairfax Media: "NAB can confirm it does not have any current controlled entities registered in Labuan in Malaysia."
Another intermediary named is accounting firm Grant Thornton, which acted for Canyon Commercial SA, listed in the jurisdiction of the British Virgin Islands.
PwC in Australia is listed in connection with officer Roman Wolfgang Berg in the United States.
The database does not disclose the totality of the leaked records. It doesn't disclose bank accounts, email exchanges and financial transactions contained in the documents.
The ICIJ's database is based on material obtained by German newspaper SÃ¼ddeutsche Zeitung.
The Australian Taxation Office has said it is investigating about 800 Australians in relation to the Panama Papers.