Document ID: chunk:federal_register_of_legislation:C2004A00898:clause:1_117
Version: federal_register_of_legislation:C2004A00898
Segment Type: clause
Provision Reference: sch 1 cl 117
Character Range: 125718–126210

117  At the end of Subdivision 12‑A of Schedule 1
Add:

12‑20  Application of Division and regulations to non‑share dividends

  This Division and the regulations made for the purposes of this Division:
 (a) apply to a non‑share equity interest in the same way as it applies to a share; and
 (b) apply to an equity holder in the same way as it applies to a shareholder; and
 (c) apply to a non‑share dividend in the same way as it applies to a dividend.

Part 4—Application of amendments