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

INCOME TAX ASSESSMENT ACT 1936 - SECT 102V

  (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.