Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4
Character Range: 7703338–7703952

4             *public trading trust           a unit trust dividend, as defined in section 102M of the Income Tax Assessment Act 1936

 (2) A *corporate tax entity makes a distribution in the form of a dividend on the day on which the dividend is paid, or taken to have been paid.

Subdivision 960‑G—Membership of entities

Table of sections
960‑130 Members of entities
960‑135 Membership interest in an entity
960‑140 Ordinary membership interest

960‑130  Members of entities
 (1) The following table sets out who is a member of various entities.

Members
Item     Entity                                  Member