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Taxation of Financial Arrangements - Exposure Draft Legislation and Explanatory Material

This consultation process has now been completed. Submissions available
Date
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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.

Submissions

9 submissions were received for this consultation.