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

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    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