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TOFA for the everyday paper


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 14 December 2012
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This was presented at Manoeuvring the Maze: Tax Forum .

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