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Liabilities - A changing world post TOFA presentation

Published on 19 Feb 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

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 Click here to expand/collapse more articles by Euan CAMPBELL.
 
Andrew Hirst CTA
Andrew, CTA, is a Director at Greenwoods & Herbert Smith Freehills Pty Limited. Andrew advises on a wide range of corporate and banking-related tax issues with a particular focus on financial and international transactions. Andrew has been extensively involved in the development of the TOFA provisions and represented The Tax Institute before the House of Representatives Economic Committee in relation to recent changes in this area. Current at 17 March 2016 Click here to expand/collapse more articles by Andrew Hirst.

This was presented at 2014 Financial Services Taxation Conference.

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Liabilities – A changing world post TOFA

Author(s):  Euan CAMPBELL,  Andrew Hirst

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