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The pending taxation of financial arrangements regime - practical analysis paper
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
Kenneth Spence CTA-Life

Enzo Coia CTA
Enzo is a Tax Partner at Deloitte with over 20 years’ experience providing advice on Australian and international taxation matters. Enzo specialises in M&A, financing, capital management and dealing with revenue authorities. He is expertly placed to understand clients’ needs, having spent several years in a senior tax leadership position at a multinational oil and gas company. - Current at 30 November 2020
This was presented at 45th Victorian State Convention: Finding buried treasure .
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