INCOME TAX ASSESSMENT ACT 1936

PART III - LIABILITY TO TAXATION  

Division 11A - Dividends, interest and royalties paid to non-residents and to certain other persons  

Subdivision A - General  

SECTION 128AAA   APPLICATION OF DIVISION TO NON-SHARE DIVIDENDS  

128AAA(1)  
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.

128AAA(2)  
Subsection (1) does not apply to:


(a) section 128AE ; and


(b) section 128F ; and


(ba) section 128FA .


(c) (Repealed by No 101 of 2006 )


(d) (Repealed by No 101 of 2006 )


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