Skip to main content
shopping_cart

Your shopping cart is empty

As of right McNeil's case

Published on 01 Apr 07 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The value of put options granted to shareholders to facilitate a share buy-back are held to be ordinary income derived. The wider application of the decision to the grant of rights and options remains unclear.

Author profile:

Ian STANLEY
Ian Stanley FTIA holds Bachelor degrees in Economics and Law from the ANU and a Masters of Laws from the University of Sydney. Ian practises as a Barrister in Sydney specialising in income tax and related revenue matters. He has published several papers on the debt equity regime and lectures in the Masters programme at the University of Sydney on the Taxation of Financial Arrangements
Current at 18 September 2008 Current at 18 November 2008 Click here to expand/collapse more articles by Ian STANLEY.
 
Copyright Statement