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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