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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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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