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21 Jan 13 Amendments to the Taxation of Financial Arrangements (TOFA) Stages 3 & 4

On 10 January 2013, Treasury released an exposure draft and draft explanatory memorandum containing proposed amendments to the TOFA regime.

The legislation in this exposure draft aims to implement the announced changes relating to the following parts of the TOFA tax rules:

  • core rules;
  • accruals and realisation methods;
  • fair value method;
  • hedging financial arrangements method;
  • transitional balancing adjustment provisions; and
  • requirements for making certain elections.

The closing date for submissions is Wednesday 13 February 2013.

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