INCOME TAX ASSESSMENT ACT 1936

PART III - LIABILITY TO TAXATION  

Division 7A - Distributions to entities connected with a private company  

Subdivision AA - Application of Division  

SECTION 109BA   109BA   APPLICATION OF DIVISION TO NON-SHARE DIVIDENDS  


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.


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.