Document ID: chunk:federal_register_of_legislation:C2004A00898:clause:1_160adb
Version: federal_register_of_legislation:C2004A00898
Segment Type: clause
Provision Reference: sch 1 cl 160ADB
Character Range: 103912–104537

160ADB  Application of Division to non‑share dividends

 (1) Sections 160AE, 160AEA, 160AF, 160AFA, 160AFAA and 160AFD:
 (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.

 (2) Without limiting subsection (1), paragraph (a) of the definition of passive income in subsection 160AEA(1) applies as if the reference in that paragraph to a dividend (within the meaning of section 6) included a reference to a non‑share dividend.