12-20
CurrentApplication of Division and regulations to non‑share dividends
Volume 1Parts I to V (sections 1 to 18), Schedule 1, Chapter 2, Part 2-1 to Part 2-5 (sections 6-1 to 21-5)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 2Collection, recovery and administration of income tax
Part 2-5Pay as you go (PAYG) withholding
Division 12Payments from which amounts must be withheld
Subdivision 12-AGeneral rules
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.
Regulations
This provision refers to the regulations (the regulations
). Made under this Act:
- Taxation Administration Regulations 2017 · under s 18
11 more instruments made under this Act are listed on the Act’s overview.
This Act’s bill:Second reading speech
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