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23 Jan 12 TOFA amendments for consolidated groups

In media release No 2011/159, issued 25 November 2011, the former Assistant Treasurer and Minister for Financial Services and Superannuation, Bill Shorten, announced changes to the operation of the taxation of financial arrangements (TOFA) rules for consolidated groups. The changes have not yet been legislated.

The ATO has now published the administrative treatment it proposes to apply both before and after the changes are made.


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