Statute
Section 128AAA — 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: (a) section 128AE; and (b) section 128F; and (ba) section 128FA.
Official source: Federal Register of Legislation
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