INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART VI
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COLLECTION AND RECOVERY OF TAX
Division 4
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Collection of withholding tax
SECTION 221YJA
221YJA
APPLICATION OF DIVISION TO NON-SHARE DIVIDENDS
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.
View history note
Hide history noteThis 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.
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