shopping_cart

Your shopping cart is empty

TOFA for the everyday paper

Published on 24 May 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

TOFA isn’t just for people who trade hybrid derivatives over pork bellies in Botswana. In fact, it will affect many common transactions by ordinary tax payers. This paper examines:

  • where TOFA will supercede current law
  • what happens to interest income and expense, borrowing costs and the rest?
  • how TOFA overlays current law and what that means
  • what the carve out for small business and individuals means, and how it will operate.

Author profile

Assoc Prof Rodney Fisher
Rodney is Associate Professor in the Faculty of Law, University of Technology Sydney. He is also a member of Adjunct Faculty at Atax, UNSW, lecturing in postgraduate CBD classes. Rodney has published widely in both academic and professional journals on a range of tax issues, and has presented both in Australia and overseas, addressing a range of both current tax technical issues and legal/policy matters. - Current at 01 July 2014
Click here to expand/collapse more articles by Rodney FISHER.

 

This was presented at Manoeuvring the Maze: Tax Forum .

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

Individual sessions






IFRS - have you not dealt with it?

Author(s):  Debbie HANKEY,  Tracey RENS

Materials from this session:






Tax consequences of employee share plans

Author(s):  Anthony WATSON

Materials from this session:









Recent Developments in International Tax

Author(s):  Lee BURNS

Materials from this session:






Superannuation Update – Current Issues in the Pensions Phase

Author(s):  Graeme COLLEY

Materials from this session:




Applications to the AAT for review of an objection decision

Author(s):  David J WILLIAMS

Materials from this session:








Further details about this event:

 

Copyright Statement
click to expand/collapse