Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 128AAA

             (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.