Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 102V

Application of Division to non-share dividends

             (1)  This Division:

                     (a)  applies to a non-share equity interest in the same way as it applies to a share; and

                     (b)  applies to an equity holder in the same way as it applies to a shareholder; and

                     (c)  applies to a non-share dividend in the same way as it applies to a dividend.

            (2)        Subsection (1) does not apply to section 103A.



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