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TR 2002/3 - Income tax: whether the holding of pre-emptive rights, call options and put options constitute a contingent entitlement to acquire for controlled foreign Co (CFC) purposes

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Taxation Laws Amendment (Foreign Income) Bill 1990 (Cth)
Income Tax Assessment Act 1936 (Cth)	s317, s322, s350, s351
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Borger, In Will of; Sandhurst & Northern District Trustees Co Ltd v Golden	[1912] ArgusLawRp 78; [1912] VicLawRp 41; [1912] VLR 310; (1912) 18 ALR 279; 34 ALT 27	Argus Law Reports	Australia - Victoria	28 Jun 1912	AustLII		6
Inland Revenue Commissioners v Trustees of Sir John Aird ’ s Settlement	[1982] 2 All ER 929		United Kingdom	circa 1982	LexisNexis		12
Pritchard v Briggs	[1980] Ch 338; [1980] 1 All ER 294	Court of Chancery	United Kingdom	circa 1980	LexisNexis / Westlaw		84

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