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Liabilities - A changing world post TOFA presentation


This presentation covers:

  • pre-TOFA treatment of liabilities
  • TOFA treatment of liabilities
  • example 1 – Historic rate rollover
  • example 2 - Securitisation
  • example 3 – Accounting Provision and FRE9
  • example 4 – Fair value assets and liabilities
  • example 5 – Buying back debt
  • example 6 – Waiver/release of debt
  • example 7 – FX on equity interests
  • TOFA/consolidation Interactions
  • liabilities example – the 2012 changes.

Author profiles

Euan Campbell
Euan is an Assistant Commissioner in the Australian Taxation Office, where he has worked in a variety of revenue law areas for more than 20 years. In relation to financial arrangements, he has worked on litigation matters, public and private rulings, audits, and on advice to Treasury. - Current at 18 October 2013
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Andrew Hirst CTA
Andrew is a Partner and Head of Financial Services at Greenwoods & Herbert Smith Freehills. Andrew advises on a range of corporate and banking-related tax issues with a particular focus on financial and international transactions. Andrew has worked with Treasury and the ATO on various areas of tax reform that impact the financial services industry. - Current at 16 November 2021
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This was presented at 2014 Financial Services Taxation Conference .

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Individual sessions

FATCA - What is the state of play?

Author(s):  William BROWN

Materials from this session:

Liabilities – A changing world post TOFA

Author(s):  Euan CAMPBELL,  Andrew Hirst

Materials from this session:

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