Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016 (10 of 2016)
Schedule 2 Foreign resident capital gains withholding payments
Part 2 Consequential amendments
Taxation Administration Act 1953
20 Paragraph 16-143(2)(b) in Schedule 1
Omit "non-cash benefits", substitute "*non-cash benefits or *capital proceeds".