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. 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(c) (Repealed by No 101 of 2006 )
(d) (Repealed by No 101 of 2006 )
S 128AAA(2)(c) and (d) repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 125, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .
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