Foreign Account TAX Compliance ACT
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/about-ato/tax-avoidance/international-exchange-of-information/automatic-exchange-of-information/foreign-account-tax-compliance-act
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.