Sales of occupation income
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