The Taxation of Financial Arrangements (TOFA) rules explained - webcast

The Taxation of Financial Arrangements (TOFA) rules have now started for many taxpayers. The TOFA rules are contained in Division 230 of the Income Tax Assessment Act 1997.

We have produced a webcast to provide you with an introduction to the TOFA rules and explain how they operate. The webcast will take approximately 30 minutes to complete, and cover the following topics:

• why we have the TOFA rules
• who must apply the TOFA rules
• what is meant by 'financial arrangement'
• when the TOFA rules start to apply
• how the TOFA rules calculate gains and losses
• practical implementation matters.

View the webcast

	Watch the webcast.
	View/print the webcast transcript.
	View/print the webcast slides (PDF, 451KB).

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More information

Visit the Taxation of Financial Arrangements (TOFA) homepage.