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25 Aug 1111 TOFA arrangements - TR 2011/D4

On 24 August 2011, the ATO released draft Taxation Ruling TR 2011/D4 for public comment by 7 October 2011. Its full title is "Income tax: the operation of s 230-55(4) in determining what is an 'arrangement' for the purposes of the taxation of financial arrangements under Division 230 of ITAA1997".

The draft Ruling discusses the operation of s 230-55(4) in determining whether a number of rights and/or obligations are themselves an arrangement or are 2 or more separate arrangements for the purposes of Division 230.


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