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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:

Author Photo - Nathan Webb
Nathan Webb
Current at 16 May 2011
 

 

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

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