Tax Laws Amendment (Implementation of the Common Reporting Standard) Act 2016 (23 of 2016)
Schedule 1 Common Reporting Standard
Part 1 Main amendments
Income Tax Assessment Act 1997
1 Subsection 995-1(1)
Insert:
CRS (short for Common Reporting Standard) has the meaning given by subsection 396-110(1) in Schedule 1 to the Taxation Administration Act 1953.
CRS Commentary has the meaning given by subsection 396-110(2) in Schedule 1 to the Taxation Administration Act 1953.
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