Taxation of Financial Arrangements - Exposure Draft Legislation and Explanatory Material

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

Key Documents

Since the lapsing of the 2007 TOFA Bill, the draft legislation has undergone a number of technical amendments, including the addition of consolidation interaction rules.  The new draft legislation also includes integrity rules to address value shifting and non-arm’s length dealings in relation to financial arrangements.

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


9 submissions were received for this consultation.