Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 128AAA

  (1)   This Division:

  (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 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.

  (2)   Subsection   (1) does not apply to:

  (a)   section   128AE; and

  (b)   section   128F; and

  (ba)   section   128FA.