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TOFA: to elect, or not to elect? (and how to stay away)

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.

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John Hyde Page FTI
John works for MTax. - Current at 22 August 2014
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