Assertion: capital's asset | /r/CapableOf | qualify as income
Facets:
value: from independently performed activities
type: OTHER
Source sentences:
text: However, exceptions apply to the following assets: • Capital gains realised on the disposal of business assets (including real estate) and on the disposal of other assets that qualify as income from independently performed activities • Capital gains on liquidation of a company • Capital gains derived from the sale of a substantial interest in a company (that is, 5% of the issued share capital)