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

9   Subsection 995-1(1) (at the end of the definition of withholding payment covered by a particular provision in Schedule 1 to the Taxation Administration Act 1953)

Add:

; or (d) the *capital proceeds in respect of which Subdivision 14-D in that Schedule requires an amount to be paid to the Commissioner.