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INCOME TAX ASSESSMENT ACT 1997 - SECT 974.115
Meaning of non - share distribution
A company makes a non - share distribution to you if:
(a) you hold a * non - share equity interest in the company; and
(b) the company:
(i) distributes money to you; or
(ii) distributes other property to you; or
(iii) credits an amount to you;
as the holder of that interest.
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