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An overview of hedging under TOFA presentation
Published on 29 Oct 09 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- what transactions/situations can be hedged?
- what instruments can be used as hedges?
- what are the requirements to apply tax-hedge rules?
- what are the tax-timing and tax-status matching rules?
- can tax-effective hedging be achieved without 230-E?
Author profile
Anthony Frost CTA
Tony Frost, CTA, Greenwoods &
Herbert Smith Freehills’ Managing
Director, is a tax lawyer and Chartered
Accountant, with a career spanning
more than three decades. During this
time, he has advised clients on a wide
range of matters, including financial
transactions, ATO audits and disputes,
and the tax aspects of mergers,
acquisitions and transfer pricing. Tony
has been closely involved in many
successful and unsuccessful tax reform
projects over the last 30 years or so,
including in his role as a key adviser to
the Australian Banking Association, and
also as an occasional adviser/consultant
to the Treasury, ATO and the Board of
Taxation. Before joining Greenwoods
in 2003, Tony was a partner in a global
chartered accounting firm and held a
senior position in a leading Australian
bank. Tony is a prolific author of tax
articles and seminar papers and is
regularly invited to speak at industry
events and conferences. He spent
15 years as a lecturer in the Master
of Laws program at the University
of Sydney. Tony is a Chartered Tax
Adviser of The Tax Institute, a member
of the Law Society of NSW and
Chartered Accountants Australia and
New Zealand, and a member of the
International Fiscal Association.
- Current at
01 November 2018
This was presented at Practical Aspects of Accruals and Hedging Under the TOFA Regime .
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Individual sessions
How TOFA fits into the tax net
Author(s): Gavin MARJORAMMaterials from this session:
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Fundamentals that need to be considered
Author(s): Gavin MARJORAMMaterials from this session:
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To accrue or not to accrue
Author(s): Julian CHENGMaterials from this session:
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An overview of hedging under TOFA
Author(s): Tony FROSTMaterials from this session:
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