Under the said Act, Part 3-1 along with part 3-3 discusses the provisions pertaining to the capital tax gain or CGT. Sub section of 1 of 108.5 enumerates that any kind of property or equitable or legal right can be referred to as the CGT asset. It provides that CGT assets include goodwill or interest attached to any property, land, buildings, company shares, units of unit trust, debts, right to discharge any duty, options, foreign currency and others. However, the