INCOME TAX ASSESSMENT ACT 1936 - SECT 102V Application of Division to non-share dividends
INCOME TAX ASSESSMENT ACT 1936 - SECT 102V
Application of Division to non-share dividends(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.