INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteA provision of this Division (other than this Subdivision) that applies to a corporate trust dividend applies to a non-unit dividend in the same way as it applies to a corporate trust dividend.
160ARDHC(2)
A provision of this Division (other than this Subdivision) that applies to a unit in a corporate trust estate applies to a non-unit equity interest in a corporate trust estate in the same way as it applies to a unit in a corporate trust estate.
160ARDHC(3)
A provision of this Division (other than this Subdivision) that applies to a unitholder in a corporate trust estate applies to an equity holder in a corporate trust estate who is not a unitholder in the same way as it applies to a unitholder.
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