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Preparing for TOFA 3 & 4 - The Exposure Draft of 3 January 2007

Published on 07 Feb 2007 | Took place at RACV Club, Melbourne , VIC

The final installment in the Government’s reform of the taxation of financial arrangements (TOFA 3&4) was re-released as a second exposure draft on 3 January 2007. Significant changes and refinements have been made to the first exposure draft. These changes are considered from two contrasting perspectives:
- first, what is the basic and default application of TOFA 3&4?
- second, what choices are available in applying TOFA 3&4?

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Individual sessions

TOFA 3 & 4: the base case

Author(s):  Mark POOLE This presentation covers the basic and default application of the final installment in the Government's reform of the taxation of financial arrangements (TOFA 3 & 4).

Materials from this session:

Elections: altering the tax outcomes

Author(s):  Patrick BROUGHAN This presentation covers the choices available in applying the final installment in the Government's reform of the taxation of financial arrangements (TOFA 3 & 4).

Materials from this session: