1630 Capital gains tax administration
Contents:
- 1630 Care and management of taxes on capital gains
- 1635 Targeted anti-avoidance rules (TAARs)
- 1640 General anti-abuse rule
- 1680 Returns of capital gains
- 1740 Assessments, determinations and claims for CGT
- 1780 Appeals in respect of capital gains
- 1800 Payment of CGT
- 1830 Interest on overdue and overpaid CGT
- 1850 General penalties in relation to CGT