Paladin Ghost Bane Dirge spell

[Traivar]

The target coalesces into a semi-physical form for a short period of time. While subject to the spell, the incorporeal creature takes half damage (50%) from nonmagical attack forms, and full damage from magic weapons, spells, spell-like effects, and supernatural effects

Does this effect the attack of a incorpreal creature vs armour??

[Nefreet]

I don't see that as one of the spell effects.

But even if the ghost became completely material, touch attacks ignore armor anyways.