TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 12 - Payments from which amounts must be withheld  

Subdivision 12-A - General rules  

SECTION 12-20   12-20   APPLICATION OF DIVISION AND REGULATIONS TO NON-SHARE DIVIDENDS  


This Division and the regulations made for the purposes of this Division:


(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.




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