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CGT (Gains/losses disregarded (Small business assets (MV of all assets <…

- - - - Gold/plat coins
      - Immovable property #
      - Financial insturments
      - Aircraft > 450kg #
      - Boat > 10m #
      - Fiduciary interests
    - - Aircraft >450kg
      - Boat > 10m
      - fiduciary interests
      - Lease of immovable property
      - Time share interests
      - Rights in time share interests
- - - - If proceeds <= MV
        
        Valuation date value = proceeds less allowable exp after date
      - 26(3):
        If MV adopted, proceeds < MV, then taxpayers must use proceeds less allowable expenditure
        #