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How TOFA fits into the tax net presentation

Published on 29 Oct 09 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • the gateway -"financial arrangements" and exclusions
  • what is taxed? - gains & losses and nexus requirements
  • when is it taxed? - the methods available
  • how does TOFA fit with the rest of the law?

Author profile:

Author Photo - Gavin MARJORAM
Gavin MARJORAM
Current at 15 June 2011 Click here to expand/collapse more articles by Gavin MARJORAM.
 

 

This was presented at Practical Aspects of Accruals and Hedging Under the TOFA Regime .

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Individual sessions

How TOFA fits into the tax net

Author(s):  Gavin MARJORAM

Materials from this session:

Fundamentals that need to be considered

Author(s):  Gavin MARJORAM

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