Skip to main content
shopping_cart

Your shopping cart is empty

NIFO hedging under TOFA - Practical considerations paper

Published on 15 Feb 12 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • hedges of NIFO under TOFA
  • the hedging financial arrangement
  • the hedged item
  • character matching and tax timing in practice.

Author profile:

Kane Nicholson
Kane Nicholson is an Associate Director at Macquarie Group in the Taxation Division. He specialises in income tax issues arising in the financial services industry with a particular focus on the TOFA implications for banking and fund management groups. Kane is involved in the tax working groups of the FSC, AFMA and ABA and certain TOFA NTLG subgroups. Prior to working for Macquarie, Kane had over 10 years of financial services tax experience in Sydney and London working for Andersen, Ernst & Young and Aviva plc. Current at 05 April 2012
 

This was presented at 2012 Financial Services Taxation Conference.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Infrustructure finance and funding reform

Author(s):  Flavio Romano

Materials from this session:


Recent GST issues affecting the financial services industry

Author(s):  Michael PEREZ

Materials from this session:


Tax litigation

Author(s):  David BLOOM

Materials from this session:








Reportable tax position schedule

Author(s):  Judy MORRIS

Materials from this session:


Cases update

Author(s):  Cameron RIDER

Materials from this session:



Further details about this event:

 

Copyright Statement