Australian Government

Federal Register of Legislation

Scheduled Maintenance - Friday 16 October 2026 from 8:30pm AEST

Maintenance is scheduled between 8:30pm - 11 pm AEST, Friday 16 October 2026 and the site may be unavailable or slow during this time.

Tax Laws Amendment (Implementation of the Common Reporting Standard) Act 2016No. 23, 2016

In force

Administered by

Department of the Treasury

Latest version

View as made version

C2019C00094 C01

01 January 2018

Table of contents

1 Short title
2 Commencement
3 Schedules
- Schedule 1—Common Reporting Standard
  - Part 1—Main amendments
    - Income Tax Assessment Act 1997
    - Taxation Administration Act 1953
  - Part 2—Amendments contingent on the Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015
    - Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015
    - Taxation Administration Act 1953
Endnotes