Published on 03 May 06
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- what arrangements are caught by TOFA? - the definition of a financial arrangement
- the application of TOFA to property related entities
- some specific issues - deferred settlements, long term leaseholds, construction contracts
- application date and transitional provisions.
Joe Galea is a tax Partner at Deloitte Touche Tohmatsu with over 15 years of corporate tax experience advising clients across a range of industries, with a particular focus on property related entities. Joe has provided a range of income tax advice to property related entities, including tax consolidation, syndications and the structuring of acquisitions and disposals.
Current at 10 April 2006 Current at 13 October 2009
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