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 Bernhardt CTA
Sarah has been a Partner in the Tax Group at Allens since 1998 and in that time has advised clients on a wide range of complex income tax issues. Sarah is both a lawyer and
a chartered accountant with over 25 years of tax experience. Current at 15 October 2014
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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