Published on 01 Dec 09
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The new Taxation of Financial Arrangements (TOFA) legislation is contained in Div 230. From 1 July 2009 it is possible to elect into this regime, and from 1 July 2010 it will have mandatory application to some financial arrangements.
John HYDE PAGE
Current at 12 February 2010
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