Skip to main content
shopping_cart

Your shopping cart is empty

Taxation of financial arrangements - second exposure draft bill - an overview paper

Published on 15 Mar 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper provides a review of current issues in TOFA that are relevant for large corporates, including:

  • which taxpayers do the rules apply to?
  • which transactions do the rules apply to?
  • accruals, realisation and hedging basis
  • linkage to accounting standards
  • transitional implementation.

Author profile:

David ROMANS
David is a tax partner with PricewaterhouseCoopers. He was involved in the Government consultations which led to formulation of the original tax consolidation proposal and has maintained a significant involvement ever since, assisting clients with implementation and ongoing issues and participating in the NTLG Consolidation Sub Committee and various of its issue specific working groups.
Current at 9 February 2009
Click here to expand/collapse more articles by David ROMANS.
 

This was presented at 22nd National Convention: Tackling Tax .

Get a 20% discount when you buy all the items from this event.

Individual sessions






New CGT exposures and exemptions for non-residents

Author(s):  Ken SPENCE,  Richard SHADDICK

Materials from this session:


Justice Graham Hill and Australian tax law

Author(s):  Michael KIRBY

Materials from this session:




Getting money out of companies

Author(s):  Michael HINE

Materials from this session:






McNeil and Transurban City Link

Author(s):  David BLOOM

Materials from this session:





Stamp duty and GST issues arising from disposal of property and creation of rights

Author(s):  Peter GREEN

Materials from this session:



Further details about this event:

 

Copyright Statement