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
80 At the end of section 109B
Add:
This Division applies to non-share equity interests and non-share dividends in the same way it applies to shares and dividends.
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