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Tax timing hedging

Published on 01 Oct 09 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Various issues with the treatment of hedging arrangements under the TOFA rules have been identified. This article considers those issues and how they may be legislatively resolved.

Author profiles

Alexis Kokkinos ATI
Photo of author, Alexis KOKKINOS Alexis is a Partner of the Tax Consulting group of Pitcher Partners and has over 19 years experience in advising corporate clients. Alexis was a member of the Board of Taxation review on the tax consolidation measures and was also a member of the Treasury review of MEC groups. - Current at 30 August 2017
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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 30 August 2017
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