Income Tax Assessment Act 1936

PART III - LIABILITY TO TAXATION  

Division 2 - Income  

Subdivision D - Dividends  

SECTION 43B   APPLICATION OF SUBDIVISION TO NON-SHARE DIVIDENDS  

43B(1)   [Applications]  

This Subdivision:


(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.

43B(2)   [Section 47A not covered]  

Subsection (1) does not apply to section 47A .

43B(3)   [Section 44(1) not covered]  

Paragraph (1)(c) does not apply to subsection 44(1) .

43B(4)   [Effect of s 44(1)]  

Subsection (1) has effect subject to the special provision that is made for non-share dividends in subsection 44(1) .


 

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