Published on 01 Aug 06
by "THE TAX SPECIALIST" JOURNAL ARTICLE
TOFA will fundamentally change the tax profile of financial arrangements. Irrespective of what choices taxpayers make they need to understand the potential ramifications of the TOFA reform. This article will explore the basis of the current proposals and provide an analysis of examples to give an insight into its potential application.
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Neil Ward FTIA leads the Deloitte Australian Financial Services Tax Group. He has more than 30 years
experience in advising in tax. Prior to joining Deloitte in March 2000, Neil spent 12 years with the ANZ
Banking Group in Australia and the United Kingdom. Neil is recognised as one of the leading tax advisers
on financial arrangements, foreign exchange, thin capitalisation, capital management, withholding tax and
Current at 11 March 2009 Current at 06 April 2009
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