INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
Where:
(a) a person (in this Division called the ``shareholder'' ) holds shares in a company;
(b) after 30 June 1987, the company issues other shares (in this Division called the ``bonus shares'' ) to the shareholder in the circumstances mentioned in subsection 6BA(1) ; and
(c) some or all of the paid-up value of the bonus shares is a dividend;
this Division has effect for the purposes of this Part.
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