A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

INCOME TAX ASSESSMENT ACT 1997

CHAPTER 6 - THE DICTIONARY  

PART 6-1 - CONCEPTS AND TOPICS  

Division 974 - Debt and equity interests    View history reference

Subdivision 974-E - Non-share distributions by a company  

SECTION 974-115  

974-115  Meaning of non-share distribution  

 View history reference
A company makes a non-share distribution to you if:


(a) you hold a *non-share equity interest in the company; and


(b) the company:


(i) distributes money to you; or

(ii) distributes other property to you; or

(iii) credits an amount to you;
as the holder of that interest.


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page