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
8 Subsection 995-1(1) (note 2 at the end of the definition of withholding payment, first occurring)
Omit "or non-cash benefit", substitute ", non-cash benefit or capital proceeds".
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