Senate
Tax Laws Amendment (Implementation of the Common Reporting Standard) Bill 2015
Supplementary Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon Scott Morrison MP)Amendment to be moved on behalf of the Government
Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| Commissioner | Commissioner of Taxation |
| CRS | Common Reporting Standard |
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