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Legal Counsel – Secondary Legislation – Regulations (2025)

Legal Counsel – Secondary Legislation – Regulations (2025)

28 November 2025 – National Legislation: The following regulations have been promulgated:

Effective 1 March 2026

  • Regulations for purposes of paragraph (c) of the definition of “international tax standard” in section 1 of the Tax Administration Act, 2011, promulgated under section 257 of the Act, specifying the changes to the OECD Crypto-Asset Reporting Framework International Standard for the Exchange of Tax-Related Information between Countries
  • Regulations for purposes of paragraph (a) of the definition of “international tax standard” in section 1 of the Tax Administration Act, 2011, promulgated under section 257 of the Act, specifying the changes to the OECD Standard for Automatic Exchange of Financial Account Information in Tax Matters