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).
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