Senate debates Bills
Tax Laws Amendment (Implementation of the Common Reporting Standard) Bill 2015; In Committee
Simon Birmingham SA, Liberal Party, Minister for Education and Training
7:10 pm
I can advise Senator Dastyari that I understand his understanding is correct and that the reason relates to the differences in financial year timings between Australia and other jurisdictions—ours, of course, being a July-to-June financial year time frame and other jurisdictions having calendar year time frames.
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