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TOFA - Will, when, can it apply presentation?
Published on 09 Feb 10 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation:
- provides a high level overview of TOFA
- identifies the key transition decisions
- discusses the transitional elections
- examines practical examples to highlight transitional issues
- outlines key issues in making a TOFA "bring in existing arrangements" decision.
Author profile
Simon Jenner CTA
Simon Jenner, CTA, is a Partner in the Financial Services Tax practice at EY, specialising in banking and capital markets. Simon has over 29 years’ experience advising large corporates on a variety of tax issues, including capital management, capital raisings, mergers, acquisitions, disposals and the application of the tax consolidation regime. He has also advised extensively on the application of the taxation of financial arrangements rules. - Current at 19 November 2025
This was presented at Current Corporate Tax Issues .
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Individual sessions
Update on the consolidation regime
Author(s): Jenny CLARKEMaterials from this session:
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Update on issues relating to capital management
Author(s): Mark GOLDSMITHMaterials from this session:
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TOFA - Will it apply to you? Can it apply to you? When will it apply to you?
Author(s): Simon JENNERMaterials from this session:
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The international tax interface
Author(s): Chris MORRISMaterials from this session:
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Thin capitalisation and transfer pricing
Author(s): Richard SHADDICKMaterials from this session:
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Employee share & option arrangements - Where are we now?
Author(s): David J WILLIAMSMaterials from this session:
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