Division 974 - Debt and equity interests  

Subdivision 974-E - Non-share distributions by a company  

SECTION 974-115   974-115   Meaning of non-share distribution  

A company makes a non-share distribution to you if:

(a) you hold a *non-share equity interest in the company; and

(b) the company:

(i) distributes money to you; or

(ii) distributes other property to you; or

(iii) credits an amount to you;
as the holder of that interest.


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