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TD 2009/3 - Income tax: employee share schemes: for the purpose of subsection 139CD(6) of the Income Tax Assessment Act 1936, does a taxpayer become the holder of a beneficial interest in shares merely by acquiring a contractual right to obtain shares in a Co (the particular, individual shares not being ascertained at the time)?   flag 

[2009] ATOTD 3
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Laybutt v Amoco Australia Pty Ltd [1974] HCA 49; (1974) 132 CLR 57; 4 ALR 482; (1974) 48 ALJR 492 High Court of Australia Australia - Commonwealth 15 Nov 1974 AustLII flag 159
Neville v Wilson [1996] 3 All ER 171 United Kingdom circa 1996 LexisNexis flag 4

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