Income Tax Assessment Act 1936

Div 18 repealed by No 143 of 2007 , s 3 and Sch 1 item 64, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after 24 September 2007. For savings provisions, see note under s 559A .

Div 18 substituted by No 51 of 1986.

Div 18 amended by No 108 of 1981, No 87 of 1978, No 117 and No 80 of 1975, No 126 of 1974, No 164 and No 51 of 1973, No 47 of 1972, No 85 and No 76 of 1967, No 50 of 1966, No 143 of 1965, No 110 of 1964 and No 94 of 1961.

S 160ADB repealed by No 143 of 2007 , s 3 and Sch 1 item 64, applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after 24 September 2007. For savings provisions, see note under s 559A . S 160ADB formerly read:

SECTION 160ADB APPLICATION OF DIVISION TO NON-SHARE DIVIDENDS  
160ADB(1)
Sections 160AE , 160AEA , 160AF , 160AFA , 160AFAA and 160AFD :

(a) apply to a non-share equity interest in the same way as it applies to a share; and

(b) apply to an equity holder in the same way as it applies to a shareholder; and

(c) apply to a non-share dividend in the same way as it applies to a dividend.

160ADB(2)
Without limiting subsection (1), paragraph (a) of the definition of passive income in subsection 160AEA(1) applies as if the reference in that paragraph to a dividend (within the meaning of section 6 ) included a reference to a non-share dividend.

S 160ADB inserted by No 163 of 2001.