Miscellaneous 2006

Examining the implications of the proposed TOFA measures for some everyday transactions

Source: Victoria

Published Date: 6 Oct 2006

 

The policy behind Treasury’s long-awaited proposals relating to the taxation of financial arrangements (TOFA) remains unsettled. However, this presentation considers possible practical implications of TOFA for those outside of the finance sector, in relation to common-place transactions including:

  • the acquisition or construction of major assets
  • the disposal of significant assets on deferred settlement terms
  • contracts such as lease and service agreements.

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Individual Session

The pending taxation of financial arrangements regime - practical analysis

Author(s): Simon Haines , Ken Spence , Enzo Coia

Details

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2006

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