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Taxation of Financial Arrangements

Published on 28 Feb 2007 | Took place at Grace Hotel, Sydney, NSW

This seminar focussed on the key issues posed by the recent release of the revised exposure draft on TOFA, for taxpayers generally and not just the financial services sector. The new TOFA regime will introduce wide sweeping changes to the tax rules affecting all financial transactions such as loans, various derivatives and foreign currency denominated transactions. Both holders and issuers of financial instruments will need to come to grips with the new rules.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Taxation of financial arrangements: scope and overlap

Author(s):  Tony FROST

This paper covers:

  • how broad is TOFA?
  • alignment of scope with financial reporting
  • interactions with other provisions and priority rules
  • overlaps with history - transitional provisions.
This paper includes some minor updates made for presentation at the 'Taxation of Financial Arrangements' seminar held in Sydney on 28 February 2007.
Materials from this session:

Taxation of Financial Arrangements Stages 3 & 4

Author(s):  William POTTS

Topics covered in this presentation include:

  • the vision
  • implementation into legislation
  • the remaining gaps to be filled.
Materials from this session:

Accruals, realisation and hedging

Author(s):  Julian HUMPHREY

This presentation covers:

  • when is compounding accruals required?
  • what is the meaning of sufficiently certain?
  • how do you perform a compounding accruals calculation?
  • reassessment and re-estimation of gains and losses
  • how are bad and doubtful debts treated?
  • what are the requirements of the hedging election?
  • how will character matching impact?
Materials from this session: