Published on 12 Oct 07
by THE TAX INSTITUTE
A joint professional body submission to the ATO in relation to the draft taxation determination TD 2007/D13 - 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?
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TAXATION INSTITUTE OF AUSTRALIA
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NATIONAL INSTITUTE OF ACCOUNTANTS