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TOFA for real property


This paper seeks to provide an overview of the proposed TOFA and uses that platform to examine in detail the likely application (or exclusion) of TOFA to transactions common to those involved in real property investment. The property industry engaged in extensive lobbying in recent years seeking to remove the majority of transactions entered into by its members from the TOFA regime. Consequently, this paper could in some respects be seen as an analysis of the success or otherwise of those efforts.

Author profile

Joshua Cardwell CTA
Photo of author, Joshua CARDWELL Josh joined PwC in 2013 as the Head of Real Estate Tax – Australia. Prior to joining PwC, Josh was a Director of Greenwoods & Freehills. Josh has extensive transactional consulting and compliance experience with a focus on the real estate sector. Josh brings deep technical knowledge of the industry and has extensive experience for inbound, outbound and domestic real estate clients, including providing advice related to various structuring matters, stapled structures and matters specific to listed property groups. Josh is also a frequent contributor, lecturer and examiner for the Tax Institute and has been heavily involved with the Property Council of Australia’s lobbying efforts via his membership of the Tax Committee, in particular in relation to the current ongoing treasury consultation on stapled structures. Josh is also a member of the ATO Division 6C Working Group. - Current at 22 November 2017
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