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

13   Paragraph 10-5(2)(b) in Schedule 1

Repeal the paragraph, substitute:

(b) non-cash benefits, and capital proceeds involving foreign residents and certain kinds of taxable Australian property (see Division 14).