Exposure Draft Legislation and Explanatory Material for TOFA amendments

This consultation process has now been completed. Submissions available
Consultation Type
Draft Legislation

Key Documents

The exposure draft legislation will give effect to the TOFA amendments announced in the Assistant Treasurer's press release of 20 April 2010. It will also extend the debt/equity transitional period for Upper Tier 2 instruments to 1 July 2010.

This consultation forms part of the Taxation of Financial Arrangements (TOFA) initiative.


2 submissions were received for this consultation.