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Special tax rules govern the sale of chattels.

By: Series: CSM ; 8(10) June 1999, 40(1)Publication details: 1999Subject(s): Summary: 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.

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.