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TOFA and small to medium size enterprises: The practical guide presentation

Published on 16 Jun 09 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • what is TOFA?
  • what is a financial arrangement?
  • who is generally excluded from TOFA?
  • common transactions that might be caught by TOFA
  • common transactions that are generally excluded from TOFA.

Author profile:

Julian Cheng ATI
Julian is a Partner in Deloitte’s M&A tax practice. He has over 19 years of experience, including two years as a client service executive on Deloitte’s international tax desk in New York, advising multinationals and investment funds on Australian and international tax issues with a focus on mergers and acquisitions, divestments, financing and corporate reorganisations. Current at 01 February 2016 Click here to expand/collapse more articles by Julian CHENG.
 
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TOFA and small to medium size enterprises: The practical guide

Author(s):  Julian CHENG

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