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

7   Subsection 995-1(1) (paragraph (c) of the definition of withholding payment, first occurring)

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