Regulation 2

Implementation of CARF

of Income Tax (International Tax Compliance Agreements) (Crypto‑Asset Reporting Framework) Regulations 2026

Subsidiary LegislationIn forceProvision 2 of 13

Subregulation 1

These Regulations implement Part 1 of the International Standards for Automatic Exchange of Information in Tax Matters pursuant to the Crypto‑Asset Reporting Framework developed and published by the Organisation for Economic Co‑operation and Development (called in these Regulations the CARF), for the purpose of giving effect to any CARF agreement that is declared as an international tax compliance agreement under section 105K(1) of the Act.

Subregulation 2

The CARF is set out in the Schedule.

Read in full context — Income Tax (International Tax Compliance Agreements) (Crypto‑Asset Reporting Framework) Regulations 2026 →