INCOME TAX ASSESSMENT ACT 1997 - SECT 215.1 Application of the imputation system to non - share equity interests

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.