Miscellaneous 2008

TOFA - scope issues - what's in, what's not and core interactions

Source: National

Published Date: 7 Feb 2008

 

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This paper covers:

  • what is a "financial arrangement" and what are the key exceptions?
  • worked examples of whether or not the rules apply to common debt, equity and derivative transactions
  • which taxpayers are covered by TOFA, and what rules apply to entities outside of the regime?
  • how will TOFA interact with the rest of tax law?

Individual Session

TOFA - scope issues - what's in, what's not and core interactions

Author(s): Sarah Bernhardt

Details

  • Published By: Sarah Bernhardt
  • Published On:7 Feb 2008
  • Took place at:Surfers Paradise Marriott Resort and Spa

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 2008

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