INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteIn this Subdivision:
corporate trust distribution
means a distribution, or an amount credited, that would be a corporate trust dividend if references in the definitions of
unit trust dividend
in subsections 102D(1) and section
102M
to a unitholder were references to an equity holder.
equity holder
in a corporate trust estate means the holder of an equity interest in the corporate trust estate.
equity interest
in a corporate trust estate means:
(a) a unit in the corporate trust estate; or
(b) any other interest that would be an equity interest in the corporate trust estate if references in Division 974 of the Income Tax Assessment Act 1997 to a company included references to a corporate trust estate.
non-unit dividend
means a corporate trust distribution that is not a corporate trust dividend.
non-unit equity interest
in a corporate trust estate means an equity interest in the corporate trust estate that is not a unit in the corporate trust estate.
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