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TOFA for small business paper

Published on 10 Mar 11 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • an overview of TOFA
  • Forex gains or losses
  • taxation of financial arrangements – Division 230 of the ITAA 1997.

 

Author profile

Nathan Webb CTA
Photo of author, Nathan Webb Nathan is a Manager at M Squared & Associates with over 6 years experience. Nathan specialises in advising in the areas of international corporate and expatriate taxation for the oil and gas industry, as well as FBT, CGT and corporate restructures and acquisitions. He is a Fellow of the Taxation Institute of Australia and currently serves on the TIA Membership and Services Committee. He is also a qualified member of the Institute of Chartered Accountants. - Current at 01 January 2011

 

This was presented at TOFA & Debt/Equity – What’s in it for small business? .

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