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How TOFA fits into the tax net presentation

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Non Member Price: $15.00

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Published on 29 Oct 09 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

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?

Author profile

Gavin Marjoram CTA
Photo of author, Gavin MARJORAM Gavin is a Partner in the Financial Services tax practice at PwC. He specialises in the taxation of financial entities and transactions and brings a detailed understanding of the practical application and operation of tax law in this area. - Current at 18 October 2013
Click here to expand/collapse more articles by Gavin MARJORAM.

 

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 MARJORAM

Materials from this session:

Fundamentals that need to be considered

Author(s):  Gavin MARJORAM

Materials from this session:

To accrue or not to accrue

Author(s):  Julian CHENG

Materials from this session:

An overview of hedging under TOFA

Author(s):  Tony FROST

Materials from this session:

Further details about this event:

 

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