Document ID: chunk:federal_register_of_legislation:C2004A00898:clause:1_160ardhc
Version: federal_register_of_legislation:C2004A00898
Segment Type: clause
Provision Reference: sch 1 cl 160ARDHC
Character Range: 119460–120230

160ARDHC  Application of this Subdivision to non‑unit dividends etc.

 (1) A 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.

 (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.

 (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.