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TOFA 3&4 : what now?

Publication date: 15 Jan 09 | Source: CCH TAX WEEK

Issue: Issue 1 2009

Pages: pp.1-9

Abstract:
Taxpayers can finally begin the strategic decision making process for implementing the last two tranches of the TOFA 3&4, now that the Tax Laws Amendment (Taxation of Financial Arrangements) Bill 2008 has been introduced into parliament. The Bill is expected to be enacted early this year.

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Author profile

Hayden Scott FTI
Hayden, FTI, is a Partner at PwC in their Tax & Legal practice. He has over twenty years of experience in the tax environments of the Big 4, top-tier law firms, and Government (both Treasury and ATO). Hayden extensively advises clients in the financial services and infrastructure industries, as well as extensively advising outside those industries on finance tax matters. Additionally, Hayden is a contributor to the broader tax policy and reform conversation, having been a member of the (now defunct) National Tax Liaison Group Finance and Investment Subcommittee, and, more recently, an expert panellist on the Board of Taxation’s review of the debt-equity rules. - Current at 17 March 2016
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