Document ID: chunk:federal_register_of_legislation:C2004A00898:clause:1_160aoa
Version: federal_register_of_legislation:C2004A00898
Segment Type: clause
Provision Reference: sch 1 cl 160AOA
Character Range: 104853–105692

160AOA  Application of Part to non‑share dividends

 (1) This Part:
 (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 who is not a shareholder 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 paragraphs (aaa) and (da) of the definition of frankable dividend in section 160APA.

 (3) Subsection (1) has effect subject to the special provision made for non‑share equity interests, equity holders who are not shareholders and non‑share dividends in:
 (a) paragraphs (ga) and (gb) of the definition of frankable dividend in section 160APA; and
 (b) section 160APAAAA; and
 (c) section 160APAAAB; and
 (d) subsection 160AQCBA(3A), (3B) and (3C).