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22 Jun 10 ATO reminder - critical TOFA dates

In a broadcast message sent on 17 June 2010, the ATO reminded tax agents that taxpayers who satisfy any of the TOFA threshold tests must apply the TOFA rules on a mandatory basis from their first income year that commences on or after 1 July 2010, unless they have made an election for the rules to start one year earlier. For most taxpayers, this means the TOFA rules will apply from 1 July 2010.

 


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