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  • When will the TOFA rules affect an entity's tax return?



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    The TOFA rules will apply to financial arrangements that an affected entity starts to have in its first income year commencing on or after 1 July 2010 (unless it elected for the rules to apply a year earlier).

    Last modified: 08 Jul 2013QC 25657