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 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