Treasury Laws Amendment (2018 Measures No. 1) Act 2018 (23 of 2018)

Schedule 5   Payment of GST on taxable supplies of certain real property

Part 2   Other amendments

Income Tax Assessment Act 1997

10   Subsection 995-1(1) (paragraph (c) of the definition of withholding payment) (first occurring)

Omit "or the *capital proceeds", substitute "the *capital proceeds or a *taxable supply".