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In media release No 2010/019, issued 29 November 2010, the Assistant Treasurer and Minister for Financial Services and Superannuation, Bill Shorten, announced that organisations affected by Stages 3 and 4 of the Taxation of Financial Arrangements (TOFA) reforms, will be given until 30 June 2011 to comply with tax hedging documentation requirements relating to tax allocation of gains and losses.

A second proposed amendment announced by the Assistant Treasurer gives the Commissioner of Taxation the power to extend the time for taxpayers to notify the Commissioner about making a transitional election to apply the TOFA Stages 3 and 4 provisions to existing financial arrangements.

Further details of these amendments are contained in the attachment to the Assistant Treasurer's media release.


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