Special tax rules govern the sale of chattels.
Rothenberg, D.
Special tax rules govern the sale of chattels. - 1999 - CSM 8(10) June 1999, 40(1) .
Examines the provisions of capital gains tax as they relate to chattels (ie. tangible, moveable property). Many chattels are exempt from Capital Gains Tax entirely, and these categories are discussed, including wasting assets and sets.
CHATTELS
CAPITAL GAINS TAX
WASTING ASSETS
SETS
TAXATION
Arts and antiques
Special tax rules govern the sale of chattels. - 1999 - CSM 8(10) June 1999, 40(1) .
Examines the provisions of capital gains tax as they relate to chattels (ie. tangible, moveable property). Many chattels are exempt from Capital Gains Tax entirely, and these categories are discussed, including wasting assets and sets.
CHATTELS
CAPITAL GAINS TAX
WASTING ASSETS
SETS
TAXATION
Arts and antiques