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
83 Subsection 128A(1) (definition of dividend )
Repeal the definition, substitute:
dividend :
(a) includes part of a dividend; and
(b) (except when used in paragraph (d) of the definition of interest in subsection (1AB)) does not include a dividend paid in respect of a non-equity share.
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