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Australia - Traditional securities, qualifying securities and the new rules for taxation of financial arrangements (TOFA)

Country:
Australia
Author:
A. Joseph
Issue:
Derivatives & Financial Instruments, 2009 (Volume 11), No 3
Published:
1 June 2009
This article explains what constitutes a traditional security and a qualifying security, and considers instances in which such securities may still be recognized in the new TOFA environment in Australia. It also examines moves taken in the TOFA legislation to eliminate any differences in the tax treatment of such securities.
 
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