Statute
Section 102V — Income Tax Assessment Act 1936: Application of Division to non-share dividends
Text of the provision Official document
(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.
Official source: Federal Register of Legislation
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from Australian courts and tribunals with a plain-English summary and legal holding.
Explore case law →