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(c) (Repealed by No 101 of 2006 )


(d) (Repealed by No 101 of 2006 )


 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.