16. Taxation of financial arrangements (TOFA)

Show at H and I the total assessable gains and total deductible losses made from financial arrangements under the TOFA rules (unless it was made only because the fund held a qualifying security).

For more information about when the TOFA rules apply to funds, see General information or the Guide to the taxation of financial arrangements (TOFA) rules.

    Last modified: 15 Jul 2016QC 48112