INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteThe object of this Division is to provide for the application of this Part in relation to corporate trust estates and current corporate trusts.
160ARDA(2) [Interpretation]In this Part, unless the contrary intention appears:
(a) a reference to a company includes a reference to a corporate trust estate or, as the context requires, to the trustee of a corporate trust estate;
(b) a reference to a shareholder includes a reference to a unitholder;
(c) a reference to a share includes a reference to a unit;
(d) a reference to a dividend includes a reference to a corporate trust dividend; and
(e) a reference to a contract of the kind known as a ``cum-dividend'' contract includes a reference to a contract that, if a corporate trust estate were a company, would be a contract of the kind known as a ``cum-dividend'' contract.
Section 160APB does not apply in relation to a corporate trust estate.
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