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

Income Tax Assessment Act 1997

8   Subsection 995-1(1) (note 2 at the end of the definition of withholding payment, first occurring)

Omit "or non-cash benefit", substitute ", non-cash benefit or capital proceeds".