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TOFA - hedging: have we finally got there? paper

Published on 08 Feb 08 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper covers:

  • an overview of the tax character/status and timing rules in the TOFA hedging election
  • is the hedging regime sufficient?
  • linkage to financial accounting rules in AASB 139
  • documentation requirements
  • worked examples.

Author profile:

Anthony Frost CTA
Tony is the Managing Director of Greenwoods & Freehills. With more than 25 years experience in tax, Tony has a focus on financial services and financial transactions. Tony has advised clients on a wide range of tax matters, including innovative financial products, mergers and acquisitions, cross-border dealings, transfer pricing, tax audits and negotiations with the Australian Taxation Office. Tony has also advised clients on various OBU matters over many years, and is part of the consultation group set up by Treasury to discuss changes to the OBU rules announced in the previous government’s 2013-14 Budget. Current at 18 October 2013 Click here to expand/collapse more articles by Tony FROST.
 

This was presented at 2008 Financial Services Conference.

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