Document ID: chunk:federal_register_of_legislation:C2004A00898:clause:1_160ardha
Version: federal_register_of_legislation:C2004A00898
Segment Type: clause
Provision Reference: sch 1 cl 160ARDHA
Character Range: 117309–118305

160ARDHA  Definitions

  In this Subdivision:

corporate trust distribution means a distribution, or an amount credited, that would be a corporate trust dividend if references in the definitions of unit trust dividend in subsections 102D(1) and section 102M to a unitholder were references to an equity holder.

equity holder in a corporate trust estate means the holder of an equity interest in the corporate trust estate.

equity interest in a corporate trust estate means:
 (a) a unit in the corporate trust estate; or
 (b) any other interest that would be an equity interest in the corporate trust estate if references in Division 974 of the Income Tax Assessment Act 1997 to a company included references to a corporate trust estate.

non‑unit dividend means a corporate trust distribution that is not a corporate trust dividend.

non‑unit equity interest in a corporate trust estate means an equity interest in the corporate trust estate that is not a unit in the corporate trust estate.