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.
David works for PricewaterhouseCoopers.
- Current at
01 February 2013