165 Property

165 Ìý±Ê°ù´Ç±è±ð°ù³Ù²â

(1)     This section applies for the purposes of this Part.

(2)     Property is all property wherever situated and includes—

(a)     money;

(b)     all forms of real, corporeal or personal property;

(c)     things in action and other intangible or incorporeal property.

(3)     The following rules apply in relation to property—

(a)     property is held

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