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16. Taxation of financial arrangements (TOFA)

Last updated 12 February 2019

G Did you make a gain, loss or transitional balancing adjustment from a financial arrangement subject to the TOFA rules?

Print X in the appropriate box at G.

Print X in the Yes box only if the fund:

  • made an assessable gain or deductible loss under the TOFA rules, or
  • had an assessable or deductible amount from a transitional balancing adjustment, as a result of making the transitional election for existing financial arrangements.



For more information on when the TOFA rules apply to funds, see What's new, or Guide to the taxation of financial arrangements (TOFA) rules.

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