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  Miscellaneous 2007

Taxation of financial arrangements implications for SMEs

Source: National

Published Date: 16 Mar 2007

 

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The TOFA rules will have significant implications for many SMEs. Issues discussed in this paper include:

  • the scope of the legislation - how wide is the definition of “financial arrangement” and what taxpayers will be impacted?
  • a practical application of the proposed rules
  • update on issues such as:
    • FX denominated bank accounts
    • short term foreign exchange gains/losses
    • at call loans
  • the continuing interaction of pre TOFA rules, existing TOFA rules and the proposed rules.
This was also presented by Fiona Cahill at the 'TOFA - Implications for SMEs' seminar held in Perth on 22 May 2007.
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Taxation of financial arrangements implications for SMEs

Author(s): Neil Ward
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  • Published By: Neil Ward
  • Published On:16 Mar 2007
  • Took place at:Hotel Grand Chancellor, Hobart

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 2007

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