CONVEYANCING ACT 1919 - SECT 142 Definitions
CONVEYANCING ACT 1919 - SECT 142
Definitions142 Definitions
For the purposes of this Part--
"Annuities" include salaries and pensions.
"Dividends" include (besides dividends strictly so called) all payments made
by the name of dividend, bonus, or otherwise out of the revenue of trading or
other public companies or companies within the meaning of the
Corporations Act 2001 of the Commonwealth, divisible between all, or any, of
the members of such respective companies, whether such payments shall be
usually made or declared at any fixed times or otherwise; and all such
divisible revenue shall, for the purposes of this Part be deemed to have
accrued by equal daily increment during, and within, the period for or in
respect of which the payment of the same revenue shall be declared, or
expressed to be made; but the said word
"dividend" does not include payments in the nature of a return or
reimbursement of capital.
"Rents" include rent-service, rent-charge, and rent-seck, and all periodical
payments or renderings in lieu of or in the nature of rent.