29 Nov 07 Income tax: holding period rule and embedded share option - TD 2007/29This final Taxation Determination was issued on 28 November 2007. It was previously released in draft form as TD 2007/D13: see 2007 TAXVINE No 34 (10 (31 August 2007). Its full title is "Income tax: holding period rule: is an embedded share option a position in relation to the share if it is exercisable by or against a party other than the issuer of the share?" The answer given is Yes.
For a copy of TD 2007/29, go here