142Definitions

142 Definitions

142 Definitions

For the purposes of this Part—

Annuities include salaries and pensions.

Dividends include (besides dividends strictly so called) all payments made by the name of dividend, bonus, or otherwise out of the revenue of trading or other public companies or companies within the meaning of the Corporations Act 2001 of the Commonwealth, divisible between all, or any, of the members of such respective companies, whether such payments shall be usually made or declared at any fixed times or otherwise; and all such divisible revenue shall, for the purposes of this Part be deemed to have accrued by equal daily increment during, and within, the period for or in respect of which the payment of the same revenue shall be declared, or expressed to be made; but the said word dividend does not include payments in the nature of a return or reimbursement of capital.

Rents include rent-service, rent-charge, and rent-seck, and all periodical payments or renderings in lieu of or in the nature of rent.

s 142: Am 1972 No 17, sec 10; 1981 No 123, Sch 8; 2001 No 34, Sch 2.7 [3].