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  • The pending taxation of financial arrangements regime - practical analysis paper

The pending taxation of financial arrangements regime - practical analysis paper

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Published on 06 Oct 06 by VICTORIAN DIVISION, THE TAX INSTITUTE

The policy behind Treasury’s long-awaited proposals relating to the taxation of financial arrangements (TOFA) remains unsettled. However, this paper considers possible practical implications of TOFA for those outside of the finance sector, in relation to common-place transactions including:

  • the acquisition or construction of major assets
  • the disposal of significant assets on deferred settlement terms
  • contracts such as lease and service agreements.

Author profiles

Enzo Coia CTA
Formerly a senior associate with Shaddick & Spence, Enzo is a Senior Associate with Greenwoods & Freehills. - Current at 30 August 2017
Click here to expand/collapse more articles by Enzo COIA.
Enzo Coia CTA
Formerly a senior associate with Shaddick & Spence, Enzo is a Senior Associate with Greenwoods & Freehills. - Current at 30 August 2017
Click here to expand/collapse more articles by Simon HAINES.
Kenneth Spence CTA-Life
Photo of author, Ken SPENCE Ken is a Special Counsel in the Melbourne office of Greenwoods & Herbert Smith Freehills. He has been closely involved for many years in advising Australian and foreign-owned listed companies on M&A transactions and has been extensively involved with both clients and tax professional bodies in relation to all aspects of the tax consolidation regime. Ken is a past President of The Tax Institute. - Current at 30 August 2017
Click here to expand/collapse more articles by Ken SPENCE.

 

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