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.
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
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