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09 Jun 10 Options under ESS acquired on date of allotment - Willis

The AAT has held that, for the purposes of the former s 139G ITAA 1936, a taxpayer acquired options to acquire shares in his employer company on the date of allotment of the options, and not on the date of the preceding General Meeting that approved the issue of the options. Unfortunately for the taxpayer, the value of the options increased significantly between those two dates: Willis and FCT [2010] AATA 420 (AAT, Pascoe SM, 8 June 2010).

 


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