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Taxation of financial arrangements (TOFA)

The TOFA rules provide for the tax treatment of gains and losses on financial arrangements.

Explains what elections are available under the TOFA rules, and when and how to make them, including election forms.

As part of our compliance activities, we may review TOFA taxpayers to ensure they are correctly applying the rules.

Special rules apply to TOFA entities that use the instalment rate (option 2) to calculate their PAYG instalments.

Amends the operation of the consolidations regime and the taxation of financial arrangements (TOFA) rules.

A list of press releases and announcements relating to TOFA rules.

Describes changes to the rules governing the interaction between the tax consolidation regime and TOFA rules.

Detailed information about the taxation of financial arrangements.