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
25 At the end of paragraph 18-70(1)(a) in Schedule 1
Add:
(iii) paid to the Commissioner an amount purportedly under Subdivision 14-D for *capital proceeds provided to, or applied on behalf of, the recipient; and
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