INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 7A - Application of Part in relation to trusts that are treated as companies  

Subdivision CA - Extension of Part to non-unit dividends  

SECTION 160ARDHC   APPLICATION OF THIS SUBDIVISION TO NON-UNIT DIVIDENDS ETC.  

160ARDHC(1)    
A provision of this Division (other than this Subdivision) that applies to a corporate trust dividend applies to a non-unit dividend in the same way as it applies to a corporate trust dividend.

160ARDHC(2)    
A provision of this Division (other than this Subdivision) that applies to a unit in a corporate trust estate applies to a non-unit equity interest in a corporate trust estate in the same way as it applies to a unit in a corporate trust estate.

160ARDHC(3)    
A provision of this Division (other than this Subdivision) that applies to a unitholder in a corporate trust estate applies to an equity holder in a corporate trust estate who is not a unitholder in the same way as it applies to a unitholder.