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Practical Aspects of Accruals and Hedging Under the TOFA Regime

Published on 29 Oct 2009 | Took place at Swissotel Sydney, Sydney, NSW

This event brought together leading tax experts to review the impact of the TOFA regime in relation to hedging transactions and accruals, providing a practical insight and examining how the operation of the changes will impact on corporate taxpayers.

This event was intended for tax directors and tax managers in corporates (both listed and unlisted) and advisors to corporates with a predominant income tax background.

Get a 20% discount when you buy all the items from this event.

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Individual sessions

How TOFA fits into the tax net

Author(s):  Gavin MARJORAM This presentation covers:

  • the gateway -"financial arrangements" and exclusions
  • what is taxed? - gains & losses and nexus requirements
  • when is it taxed? - the methods available
  • how does TOFA fit with the rest of the law?
Materials from this session:

Fundamentals that need to be considered

Author(s):  Gavin MARJORAM This presentation covers:

  • the mechanics of TOFA
  • an approach to TOFA
  • unpacking the transition - an example.
Materials from this session:

To accrue or not to accrue

Author(s):  Julian CHENG This paper covers:

  • an overview of the accruals method
  • what is a gain or loss?
  • sufficiently certain gains and losses
  • applying the accruals method
  • realisation.
Materials from this session:

An overview of hedging under TOFA

Author(s):  Tony FROST This paper covers:

  • what transactions/situations can be hedged?
  • what instruments can be used as hedges?
  • what are the requirements to come within the tax-hedge rules?
  • what are the tax-status and tax-timing matching rules?
  • can tax effective hedging be achieved without resort to the tax-hedge rules?
Materials from this session: