12 Mar 099 Employee share schemes: holder of beneficial interest in shares under s 139CD(6) - TD 2009/3This final Taxation Determination was issued on 11 March 2009. It was previously released in draft form as TD 2008/D18. Its full title is "Income tax: employee share schemes: for the purpose of s 139CD(6) of the ITAA 1936, does a taxpayer become the holder of a beneficial interest in shares merely by acquiring a contractual right to obtain shares in a company (the particular, individual shares not being ascertained at the time)?" The answer given is No.
For a copy of TD 2009/3, go here.