Taxing Financial Arrangements: Harmonising tax and accounting?

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Show simple item record Fisher, RK 2009-08-20T13:01:26Z 2006-01
dc.identifier.citation eJournal of Tax Research, 2006, 4 (2), pp. 132 - 152
dc.identifier.issn 1448-2398
dc.identifier.other C1UNSUBMIT en_US
dc.description.abstract This paper comments critically on the proposed provisions governing the Taxation of Financial Arrangements (TOFA). It describes the tortuous consultation process and the somewhat piecemeal introduction of aspects of the taxation of financial arrangements legislation that have come in. It critiques the approach taken in the Exposure Draft and identifies a number of anomalies. The article regrets that the revenue authorities have been reluctant to link tax outcomes more directly to accounting outcomes in relation to taxing financial arrangements. The article notes the breadth of impact on a range of taxpayers that the Exposure Draft will have. The article accepts that some of the provisions appear to be moving in the right direction, but notes that there is still a need for modification and fine tuning before the legislation can be fairly regarded as final.
dc.publisher Atax, UNSW
dc.title Taxing Financial Arrangements: Harmonising tax and accounting?
dc.type Journal Article
dc.parent eJournal of Tax Research
dc.journal.volume 2
dc.journal.volume 4
dc.journal.number 2 en_US
dc.publocation UNSW en_US
dc.identifier.startpage 132 en_US
dc.identifier.endpage 152 en_US LAW.Faculty of law en_US
dc.conference Verified OK en_US
dc.for 1801 Law
dc.personcode 102836
dc.percentage 100 en_US Law en_US
dc.classification.type FOR-08 en_US
pubs.embargo.period Not known
pubs.organisational-group /University of Technology Sydney
pubs.organisational-group /University of Technology Sydney/Faculty of Law
pubs.organisational-group /University of Technology Sydney/Strength - Law Research
utslib.copyright.status Open Access 2015-04-15 12:23:47.074767+10

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