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OTHER INFORMATION


ATO Administrative Solution - LIBOR Cap for AUD Borrowings

An issue has arisen as to the appropriate operation of the LIBOR Cap, as contained in Section 160ZZA of the ITAA 1936 to AUD notional borrowings by a foreign bank following the cessation of AUD LIBOR on 31 May 2013. AFMA and the ATO have agreed an Administrative Solution whereby that provides a safe harbour for taxpayers that apply the proxy rate (determined with reference to BBSW plus an appropriate margin). The document sets out the terms of the Administrative Solution.

CPI Rebasing Guidance Note

The AFMA Inflation Products Committee has provided guidance with respect to the re-referencing/rebasing of the Australian Headline CPI effective 24 October 2012.

AFMA Carbon Benchmark Addendum Explained

This note sets out the purpose and methodology of the August 2010 Addendum and includes worked examples.

Environmental Products Documentation

AFMA Partner Member Johnson Winter & Slattery has prepared this review of Mandatory Environmental Trading Schemes Operating in Australia.