Commissioner of Taxation v McWilliam

JurisdictionAustralia Federal only
Neutral Citation2012-0808 FCA A,[2012] FCAFC 105
Date2012
CourtFull Federal Court (Australia)
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2 cases
1 firm's commentaries
  • McWilliam - Indeterminate rights or a right to a right?
    • Australia
    • Mondaq Australia
    • 18 Noviembre 2012
    ...could be a performance right (right to a share subject to hurdles) or a right to obtain an option at a later date, as in FCT v McWilliam [2012] FCAFC 105. Once we leave the safe waters of familiar concepts such as shares and options, and we move to the murkier concept of a 'right to somethi......

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