Roger M Paul

 
Roger is a Principal Adviser in the Business Tax Division of Treasury, and a member of the Revenue Group's Tax Specialist Network. Roger has worked on various financial taxation policy and legislative issues including tax exempt asset financing, capital protected products, TOFA Stage 1 (debt/equity), and TOFA Stage 2 (foreign currency). Roger's main project at present is TOFA Stages 3 and 4 which includes hedging, accruals, fair value and retranslation tax treatment for financial arrangements. Roger has taught at ANU and the University of NSW, and co-authored ATAX's Taxation of Debt Finance course materials.

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