Published on 04 Mar 10
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- typical financing arrangements, operational
- transactions and investments impacted by TOFA
- identifies what's different under the new measures
- examines common areas where TOFA affects business.
Matt is a tax Director with PricewaterhouseCoopers in Melbourne, specialising in banking and financial services. He recently returned from working in the Banking & Capital Markets tax group of PricewaterhouseCoopers in London and was involved in a wide range of corporate tax matters including taxation of financial instruments, loan relationships, derivative contracts and foreign exchange gains and losses.
Current at 24 January 2003 Current at 19 November 2004
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