House of Representatives
Tax Laws Amendment (Implementation of the Common Reporting Standard) Bill 2015
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon S. J. Morrison MP)Index
Schedule 1: Tax Laws Amendment (Implementation of the Common Reporting Standard) Bill 2015
| Bill reference | Paragraph number |
| Item 1 | 1.83 |
| Item 2, section 288-85 of Schedule 1 to the TAA 1953 | 1.79 |
| Items 3 to 12 and 16 to 19 | 1.85 |
| Item 13, section 396-100 of Schedule 1 to the TAA 1953 | 1.84 |
| Item 13, subparagraph 396-105(1)(a)(ii) and subsection 396-130(4) of Schedule 1 to the TAA 1953 | 1.21 |
| Item 13, paragraph 396-105(1)(c) and subsections 396-105(2), (3) and (6) of Schedule 1 to the TAA 1953 | 1.66 |
| Item 13, subsection 396-105(3) of Schedule 1 to the TAA 1953 and item 14, table items 2 and 6 of subitem (2) | 1.23 |
| Item 13, subsections 396-105(4) and (5) of Schedule 1 to the TAA 1953 | 1.63 |
| Item 13, subsection 396-105(6) of Schedule 1 to the TAA 1953 and item 15, subitems (3) and (4) | 1.65 |
| Item 13, subsections 396-105(1) and (2) of Schedule 1 to the TAA 1953 | 1.19 |
| Item 13, subsection 396-110(1) of Schedule 1 to the TAA 1953 | 1.16 |
| Item 13, subsection 396-110(2) of Schedule 1 to the TAA 1953 | 1.18 |
| Item 13, paragraph 396-115(1)(a) and subsection 396-115(2) of Schedule 1 to the TAA 1953 | 1.33 |
| Item 13, paragraph 396-115(1)(b) of Schedule 1 to the TAA 1953 | 1.35 |
| Item 13, paragraph 396-115(3)(a) of Schedule 1 to the TAA 1953 | 1.38 |
| Item 13, paragraph 396-115(3)(b) of Schedule 1 to the TAA 1953 | 1.39 |
| Item 13, subsection 396-115(4) of Schedule 1 to the TAA 1953 | 1.47 |
| Item 13, paragraph 396-115(5)(a) and subsections 396-120(2) and (4) of Schedule 1 to the TAA 1953 | 1.51 |
| Item 13, paragraph 396-115(5)(b) of Schedule 1 to the TAA 1953 | 1.41 |
| Item 13, subsection 396-120(1) of Schedule 1 to the TAA 1953 | 1.30 |
| Item 13, subsection 396-120(3) of Schedule 1 to the TAA 1953 | 1.48 |
| Item 13, subsection 396-120(5) of Schedule 1 to the TAA 1953 | 1.24 |
| Bill reference | Paragraph number |
| Item 13, subsections 396-120(6) and (7) of Schedule 1 to the TAA 1953 | 1.40 |
| Item 13, subsection 396-120(8) of Schedule 1 to the TAA 1953 | 1.49 |
| Item 13, subsection 396-125(1) and paragraph 396-125(2)(a) of Schedule 1 to the TAA 1953 | 1.76 |
| Item 13, paragraph 396-125(2)(b) of Schedule 1 to the TAA 1953 | 1.77 |
| Item 13, subsection 396-130(1) of Schedule 1 to the TAA 1953 | 1.25 |
| Item 13, subsections 396-130(1) and (2) of Schedule 1 to the TAA 1953 | 1.55 |
| Item 13, subsection 396-130(3) of Schedule 1 to the TAA 1953 | 1.58 |
| Item 13, subsections 396-130(4) and (5) of Schedule 1 to the TAA 1953 | 1.60 |
| Item 13, subsection 396-130(6) of Schedule 1 to the TAA 1953 | 1.61 |
| Item 13, section 396-135 of Schedule 1 to the TAA 1953 | 1.82 |
| Item 14 | 1.86 |
| Item 14, table items 1 to 7 and 9 to 10 of subitem (2) and subitem (3) | 1.42 |
| Item 14, table item 8 of subitem (2) | 1.32 |
| Item 14, table item 11 of subitem (2) | 1.37 |
| Item 15, subitems (1) and (2) | 1.88 |