Charge to tax

Apportionments

Arrangements relevant

Capital amount other than derivative property or right obtained

Derivative property or right obtained

Income treated as arising

Other person, meaning

Realisations relevant

Sales relevant

Scope of

Tracing value

Transactions relevant

Valuations

Deduction of tax at source, payments to non-residents

Exemption for sales of going concerns

Generally

Restriction on, sales of future earnings

Interpretation

Occupation, meaning

Overview

Priority of other tax provisions

Recovery of tax

Certificates of tax paid

Consideration receivable by person not assessed