Income Tax Assessment Act 1936
PART III
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LIABILITY TO TAXATION
Division 2
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Income
Subdivision D
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Dividends
SECTION 43B
APPLICATION OF SUBDIVISION TO NON-SHARE DIVIDENDS
43B(1)
[Applications]
(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. 43B(2) [Section 47A not covered]
(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. 43B(2) [Section 47A not covered]
Subsection (1) does not apply to section 47A .
43B(3) [Section 44(1) not covered]Paragraph (1)(c) does not apply to subsection 44(1) .
43B(4) [Effect of s 44(1)]Subsection (1) has effect subject to the special provision that is made for non-share dividends in subsection 44(1) .
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