INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
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Hide history note(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 who is not a shareholder 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. 160AOA(2) [Sec 160APA not covered]
Subsection (1) does not apply to paragraph (aaa) of the definition of frankable dividend in section 160APA .
Subsection (1) has effect subject to the special provision made for non-share equity interests, equity holders who are not shareholders and non-share dividends in:
(a) paragraphs (ga) and (gb) of the definition of frankable dividend in section 160APA ; and
(b) section 160APAAAA ; and
(c) section 160APAAAB ; and
(d) subsection 160AQCBA(3A) , (3B) and (3C).
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