Newton Comics' Captain America #3 was published in February 1976.
The story contents are as follows:
Cap Goes Wild!, originally published in Captain America #106, October 1968
If The Past Be Not Dead--, originally published in Captain America #107, November 1968
The poster in this issue is from the cover of Newton Comics' The Incredible Hulk #10.
The rest of the pages include a letter column, inhouse advertisements, a contest and the like.
The cover was contrived by Newton Comics. It is a composite of the iconic image from Captain America #100, and selected panels from Cap Goes Wild!.
Thankfully, the original cover to Captain America #107 was eventually published in Australia, by Page Publications in Captain America #3 c.April 1979:
This issue reprints the main features from Captain America #106-108.