Published on 07 Feb 08
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper covers:
- what is a "financial arrangement" and what are the key exceptions?
- worked examples of whether or not the rules apply to common debt, equity and derivative transactions
- which taxpayers are covered by TOFA, and what rules apply to entities outside of the regime?
- how will TOFA interact with the rest of tax law?
Sarah is a Melbourne Tax Partner at Allens Arthur Robinson with more than 20 years of experience. Her expertise is in the areas of corporate, international and employment taxation. Sarah is both a Lawyer and a Chartered Accountant and is a member of the advisory panel to the Board of Taxation.
Current at 17 December 2007 Current at 17 December 2007
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