Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 215.1

             (1)  The * imputation system applies to a * non-share equity interest in the same way as it applies to a * membership interest.

             (2)  The * imputation system applies to an equity holder in an entity who is not a member of the entity in the same way as it applies to a member of the entity.

Guide to Subdivision 215-B