Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 11A - Dividends, interest and royalties paid to non-residents and to certain other persons  

Subdivision A - General  

SECTION 128AAA   APPLICATION OF DIVISION TO NON-SHARE DIVIDENDS  

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.

128AAA(2)    
Subsection (1) does not apply to:

(a) section 128AE ; and

(b) section 128F ; and

(ba) section 128FA .

(c) (Repealed by No 101 of 2006 )

(d) (Repealed by No 101 of 2006 )