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This draft Taxation Determination was released on 17 December 2008 for public comment by 30 January 2009. Its full title is "Income tax: employee share schemes: for the purpose of subsection 139CD(6) of the Income Tax Assessment Act 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 2008/D18, go here.

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