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An overview of hedging under TOFA paper

An overview of hedging under TOFA paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 29 Oct 09 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

what transactions/situations can be hedged?
what instruments can be used as hedges?
what are the requirements to come within the tax-hedge rules?
what are the tax-status and tax-timing matching rules?
can tax effective hedging be achieved without resort to the tax-hedge rules?

Author profile

Anthony Frost CTA

Tony is the Managing Director of Greenwoods & Freehills. With more than 25 years experience in tax, Tony has a focus on financial services and financial transactions. Tony has advised clients on a wide range of tax matters, including innovative financial products, mergers and acquisitions, cross-border dealings, transfer pricing, tax audits and negotiations with the Australian Taxation Office. Tony has also advised clients on various OBU matters over many years, and is part of the consultation group set up by Treasury to discuss changes to the OBU rules announced in the previous government’s 2013-14 Budget. - Current at 22 May 2017

More by Tony FROST

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TOFA: What you need to consider now. - 12-February-2009
TOFA Stages 3 and 4 - the marathon enters final phase. - 07-January-2009
TOFA - hedging: have we finally got there? paper - 08-February-2008
TOFA: scope and overlap paper - 14-February-2007
Editorial Message:Taxing public companies - 01-April-2006
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Click here to expand/collapse more articles by Tony FROST.

This was presented at Practical Aspects of Accruals and Hedging Under the TOFA Regime .

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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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