Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 159GZZZIA

             (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)  Paragraph (1)(a) does not apply to subsection 159GZZZP(1).