Tofa Losses From Financial Arrangements Other Than Interest AND Foreign Losses
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/forms-and-instructions/fund-income-tax-return-2010-instructions/section-c-deductions/10-deductions/tofa-losses-from-financial-arrangements-other-than-interest-and-foreign-losses
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.