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TD 2022/4 - Income tax: when are you genuinely restricted from immediately disposing of an interest provided under an employee share scheme?    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Munnery and Commissioner of Taxation	[2012] AATA 175	Administrative Appeals Tribunal	Australia	23 Mar 2012	AustLII		2
JJMMR Pty Ltd v LG International Corporation	[2003] QCA 519	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	21 Nov 2003	AustLII		55
Spencer Constructions Pty Ltd v G & M Aldridge Pty Ltd	[1997] FCA 681; (1997) 76 FCR 452; (1997) 147 ALR 444; (1997) 24 ACSR 353; 15 ACLC 1001	Federal Court of Australia	Australia - Commonwealth	29 Jul 1997	AustLII		452
John Shearer Ltd v GEHL Co	[1995] FCA 1034; (1995) 60 FCR 136; (1995) 134 ALR 1; (1995) 18 ACSR 780; (1996) 14 ACLC 147; (1995) 37 ALD 420; [1996] ATPR 41-499	Federal Court of Australia	Australia - Commonwealth	10 Jan 1995	AustLII		76
Henty House Pty Ltd (In Voluntary Liquidation) v FCT	[1953] HCA 54; (1953) 88 CLR 141; [1953] ALR 828; 10 ATD 231; 5 AITR 557; 14 CTBR (NS) Case 71	High Court of Australia	Australia - Commonwealth	9 Sep 1953	AustLII		36
FCT v Wade	[1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		200