Page 20 - F6 - Capital Gains Tax - Assets & Disposals
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Definition Of An Asset






                  1                                                   Asset





           Definition of an asset




                                                                                Incl. capital and
                  Basically

                      ANY                                                      non-capital assets




           Property of any nature                                               Fixed property, shares,


               movable or immovable                                             machinery, vehicles, debt.
                                                                                 Intellectual property such
               corporeal or incorporeal.                                        as trademarks, copyright


           (excl. any currency, but incl. any coin made mainly from

           gold or platinum)                                eg. Kruger rands

                                      AND



           Right/interest in a property                                              eg. Land claims
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