House of Representatives

Tax Laws Amendment (Implementation of the Common Reporting Standard) Bill 2015

Tax Laws Amendment (Implementation of the Common Reporting Standard) Act 2016

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

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