United Nations Human Rights Committee, CCPR General Comment No . 16 : Article 17 ( Right to Privacy ), The Right to Respect of Privacy , Family , Home and Correspondence , and Protection of Honour and Reputation , 8 April 1988, available at: http://www.refworld.org/docid/453883f922.html.

OECD (2012), 'Article 26. Exchange of Information', in Model Tax Convention on Income and on Capital 2010 ( Full Version ), OECD Publishing.

Exchange of information on request is when a tax authority asks for particular information from another tax authority. Typically, the information requested relates to an examination, inquiry or investigation of a taxpayer's tax liability for specified tax years. Exchange of information on request does not assist in the detection of cases of non-compliance when tax administrations have had no previous indication of non-compliance, because they need to have reasonable grounds to request information on a person or entity from another tax authority. Spontaneous exchange of information is the provision of information from one tax authority to another that is foreseeably relevant and that has not been previously requested. The automatic exchange of information between tax authorities involves the systematic and periodic transmission of bulk taxpayer information from the source country where the income was earned to the country of residence of the taxpayers.

Australians' deposits in Hong Kong financial institutions are substantial, however there is a restriction on this amount being detailed.

Stakeholders consulted include the Australian Bankers' Association, Customer Owned Banking Association, Financial Services Council, Stockbrokers Association of Australia, and the Self-Managed Superannuation Fund Professionals' Association of Australia, as well as individual financial institutions.

Peak industry bodies consulted included the Australian Bankers' Association, the Customer Owned Banking Association, the Financial Services Council, the Property Council of Australia, the Australian Custodial Services Association and the Australian Financial Markets Association. Additional compliance cost information was provided by individual financial institutions on a confidential basis.

http://ris.dpmc.gov.au/2014/05/15/implementation-of-the-united-states-foreign-account-tax-compliance-act-in-australia-regulation-impact-statement-department-of-the-treasury/

ABS data - Labour Force, Australia, Detailed, Quarterly, August 2015 (6291.0.55.003).

5206.0 Australian National Accounts: National Income, Expenditure and Product, Industry Gross Value Added, Chain volume measures, Annual.

This is based on the estimated number of financial institutions used in the FATCA Regulation Impact Statement which captured members of the FSC and the ABA. In addition to this, the members of the COBA have also been included for the CRS.

http://www.rba.gov.au/fin-stability/fin-inst/ .