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TOFA - scope issues - what’s in, what’s not and core interactions paper

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Published on 07 Feb 08 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper covers:

  • what is a "financial arrangement" and what are the key exceptions?
  • worked examples of whether or not the rules apply to common debt, equity and derivative transactions
  • which taxpayers are covered by TOFA, and what rules apply to entities outside of the regime?
  • how will TOFA interact with the rest of tax law?

Author profile

Sarah Bernhardt CTA
Sarah is a tax lawyer and accountant with more than 30 years' experience as a tax practitioner. She was a Partner for more than 19 years in the tax group at Allens and is now a sole practitioner with expertise in corporate, international and employment taxation (including employee share schemes and executive remuneration). Sarah is a member of the Law Council's Tax Committee and is also a former member of the advisory panel to the Board of Taxation. Academic Qualifications: • Bachelor of Commerce and Bachelor of Law, University of Queensland (B Com/LLB) Professional Designations: • Chartered Tax Advisor (CTA) • Chartered Accountant (CA) - Current at 25 August 2020
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This was presented at 2008 Financial Services Conference .

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