Income Tax Assessment Act 1936
View history note
Hide history note(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. 159GZZZIA(2) [ Section 159GZZZP(1) not covered]
Paragraph (1)(a) does not apply to subsection 159GZZZP(1) .
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