Legislation

ITAA 1997 s 1A continue to apply by virtue of sections 207-145 and 207-150

ATO documents that consider ITAA 1997 s 1A continue to apply by virtue of sections 207-145 and 207-150

2 documents

TD 2007/29currentTD · 2007

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?

TD 2007/D13 (Finalised)replacedTD · 2007

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?