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TOFA for real property paper

Published on 28 Jul 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

With the introduction of TLAB (TOFA) 2007, TOFA is closer becoming a reality for taxpayers. This paper looks at the impact of proposed Division 230 on common leasing and real property transactions. This paper covers:

  • the current state of TOFA legislation
  • a general overview of the provisions
  • a discussion of key property related exclusions
  • the likely outcomes for common leasing and property transactions
  • the interaction with existing tax law
  • unresolved issues requiring consultation and clarification.

Author profile:

Author Photo - Joshua Cardwell CTA
Joshua Cardwell CTA
Josh is the head of real estate tax at PwC Australia. He has extensive transactional experience, with a particular focus on the real estate sector. Josh has nearly 20 years' tax experience, including nine years at a partner level with Greenwoods & Freehills and "Big 4" accounting firms. Josh is a frequent contributor, lecturer and examiner for The Tax Institute, and has been extensively involved with Treasury and the ATO on consultations involving real estate-related tax issues via his membership of the Property Council of Australia's Taxation Committee. Current at 17 September 2015 Click here to expand/collapse more articles by Joshua CARDWELL.
 

This was presented at Annual Tax Forum.

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