On 18 September 2015, the Australian Treasury published an exposure draft of the Tax and Superannuation Laws Amendment (2015 Measures No. 6) Bill 2015: Common Reporting Standard for public comment. The legislation is for the implementation of the OECD Common Reporting Standard (CRS) for the automatic exchange of financial account information. Australian financial institutions with at least one reportable account during a calendar year will be required to submit a statement for each account to…