Division 396
CurrentThird party reporting
Volume 3Schedule 1, Chapter 4, Part 4-30 to Chapter 5, Part 5-100 (sections 308-1 to 990-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 5Administration
Part 5-25Record‑keeping and other obligations relating to taxpayers
Division 396 Third party reporting
Table of Subdivisions
Guide to Division 396
396‑A FATCA
396‑B Information about transactions that could have tax consequences for taxpayers
396‑C Common Reporting Standard
Guide to Division 396
This Act’s bill:Second reading speech
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