- Overview
- Addressing the problems of the past
- Four stages of reforms
- Objects of TOFA
- Who the rules apply to
- When the rules apply
- What the rules apply to
- How the rules apply
- Default methods
- Elective methods
- Subdivision 230-G balancing adjustments
- Interaction rules
- Integrity rules
- TOFA and PAYG instalments
- Tax return disclosures
- Appendix – sample tax hedging documentation
Guide to taxation of financial arrangements (TOFA)
Guide to the taxation of financial arrangements (TOFA) rules.
Last updated 15 June 2023
QC27222