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

14   Subsection 10-5(2) in Schedule 1 (note)

After "non-cash benefit", insert "or capital proceeds".


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