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"tax procedures code amendment act"
· in Convention on Mutual Administrative Assistance in Tax Matters (Implementation) Act
AI overview · synthesizing…
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Section 1 of the Convention on Mutual Administrative Assistance in Tax Matters (Implementation) Act (Chapter 335) Chapter 335 § 1
…eans the standard for automatic exchange for financial accounts, information in tax matters, developed by the Organisation for Economic Co-operation and Development as specified in Schedule 4; "Competent Authority" means the Commissioner…