Key Documents
Exposure Draft Legislation - PDF 69.85 KB
Exposure Draft Legislation - RTF 257 KB
Draft Explanatory Memorandum - PDF 106.88 KB
Draft Explanatory Memorandum - RTF 478.78 KB
Division 775 Consultation Summary - PDF 34.64 KB
Division 775 Consultation Summary - RTF 825.5 KB
Division 230 and Consequential Amendments Consultation Summary - PDF 41.77 KB
Division 230 and Consequential Amendments Consultation Summary - RTF 837.4 KB
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.
Submissions
2 submissions were received for this consultation.
- Gregory F Parkin - pdf 11.13 KB
- Joint submission – The Institute of Chartered Accountants in Australia and Taxation Institute of Australia - pdf 162.12 KB
