Document ID: chunk:federal_register_of_legislation:C2004A00898:clause:1_160ardhb
Version: federal_register_of_legislation:C2004A00898
Segment Type: clause
Provision Reference: sch 1 cl 160ARDHB
Character Range: 118305–119460

160ARDHB  Application of Part generally to non‑unit dividends etc.

 (1) If a provision of this Part that applies to a dividend:
 (a) is taken under this Division to apply to a corporate trust dividend; and
 (b) applies to a non‑share dividend in the same way as it applies to a dividend;
that provision also applies to a non‑unit dividend in the same way as it applies to a dividend.

 (2) If a provision of this Part that applies to a share:
 (a) is taken under this Division to apply to a unit in a corporate trust estate; and
 (b) applies to a non‑share equity interest in a company in the same way as it applies to a share;
that provision also applies to a non‑unit equity interest in a corporate trust estate in the same way as it applies to a share.

 (3) If a provision of this Part that applies to a shareholder:
 (a) is taken under this Division to apply to a unitholder; and
 (b) applies to an equity holder in a company who is not a shareholder in the same way as it applies to a shareholder;
that provision also applies to an equity holder in a corporate trust estate who is not a unitholder in the same way as it applies to a shareholder.