South Australian Current Acts South Australian Current ActsIn this Part—
"annuities" includes salaries and pensions;
"dividends" includes (besides dividends strictly so called) all payments made
by the name of dividends, bonus, or otherwise out of the revenue of trading or
other public companies, divisible between all or any of the members of such
respective companies, whether such payments shall be usually made or declared
at any fixed times or otherwise; and all such divisible revenue shall, for the
purposes of this Act, be deemed to have accrued by equal daily increment
during and within the period for or in respect of which the payment of the
same revenue shall be declared or expressed to be made; but the said word
"dividend" does not include payments in the nature of a return or
reimbursement of capital;
"rent" includes all periodical payments or renderings in lieu of or in the
nature of rent.