New Business Tax System (Debt and Equity) Act 2001 (163 of 2001)

Schedule 1   Debt and equity interests

Part 2   Amendment of the Income Tax Assessment Act 1936

Income Tax Assessment Act 1936

54   Subsection 27A(1) (subparagraph (a)(v) of the definition of eligible termination payment )

After "dividend", insert ", or non-share dividend,".