Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 974.115

    A company makes a non - share distribution to you if:

  (a)   you hold a * non - share equity interest in the company; and

  (b)   the company:

  (i)   distributes money to you; or

  (ii)   distributes other property to you; or

  (iii)   credits an amount to you;

    as the holder of that interest.