• When to use this form

    Use this form to make the election for portfolio treatment of fees, discounts and premiums.

    TOFA elections are complex and cannot be revoked.

    Before making any TOFA elections, carefully consider your circumstances and seek professional assistance if necessary.

    Completing this form

    You can complete this form electronically. Once completed, print the form so it can be signed.

    You do not have to notify us of this election, but you should keep a copy of it with your tax records.

    Download the TOFA 3 & 4 election for portfolio treatment of fees, discounts and premiums form (NAT 73734, PDF 651KB).

    Last modified: 23 May 2016QC 23805