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20 Sep 10 The TOFA rules explained - ATO webcast

The ATO has produced a webcast to provide an introduction to the TOFA rules and explain how they operate. The webcast will take approximately 30 minutes to complete, and covers the following topics:

  • why we have the TOFA rules
  • who must apply the TOFA rules
  • what is meant by 'financial arrangement'
  • when the TOFA rules start to apply
  • how the TOFA rules calculate gains and losses
  • practical implementation matters.

To access the webcast, go here

 


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