INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
If a provision of this Part that applies to a dividend:
(a) is taken under this Division to apply to a corporate trust dividend; and
(b) applies to a non-share dividend in the same way as it applies to a dividend;
that provision also applies to a non-unit dividend in the same way as it applies to a dividend.
160ARDHB(2)
If a provision of this Part that applies to a share:
(a) is taken under this Division to apply to a unit in a corporate trust estate; and
(b) applies to a non-share equity interest in a company in the same way as it applies to a share;
that provision also applies to a non-unit equity interest in a corporate trust estate in the same way as it applies to a share.
160ARDHB(3)
If a provision of this Part that applies to a shareholder:
(a) is taken under this Division to apply to a unitholder; and
(b) applies to an equity holder in a company who is not a shareholder in the same way as it applies to a shareholder;
that provision also applies to an equity holder in a corporate trust estate who is not a unitholder in the same way as it applies to a shareholder.
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