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Taxation of financial arrangements 2007 exposure draft - key design issues paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced 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.

Published on 14 Feb 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper covers:

  • the vision
  • implementation into legislation
  • the remaining gaps to be filled.

Author profile

Roger Paul
Roger is a Principal Adviser in the Business Tax Division of Treasury, and a member of the Revenue Group's Tax Specialist Network. Roger has worked on various financial taxation policy and legislative issues including tax exempt asset financing, capital protected products, TOFA Stage 1 (debt/equity), and TOFA Stage 2 (foreign currency). Roger's main project at present is TOFA Stages 3 and 4 which includes hedging, accruals, fair value and retranslation tax treatment for financial arrangements. Roger has taught at ANU and the University of NSW, and co-authored ATAX's Taxation of Debt Finance course materials. - Current at 06 May 2009
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This was presented at Taxation of Financial Arrangements and the Financial Services Industry .

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Individual sessions

Hedging financial arrangements

Author(s):  Julian HUMPHREY

Materials from this session:

TOFA - timing rules

Author(s):  Neil WARD

Materials from this session:

Taxation of financial arrangements: scope and overlap

Author(s):  Tony FROST

Materials from this session:

Taxation of financial arrangements exposure draft - key design issues

Author(s):  Roger M PAUL

Materials from this session:

Further details about this event:

 

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