INCOME TAX ASSESSMENT ACT 1936

PART III - LIABILITY TO TAXATION  

Division 7 - Private companies  

SECTION 102V   APPLICATION OF DIVISION TO NON-SHARE DIVIDENDS  

102V(1)   [Applications]  

This Division:


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


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


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

102V(2)   [Section 103A not covered]  

Subsection (1) does not apply to section 103A .


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