Income Tax Assessment Act 1936
(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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