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  • Transfer



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    Transfer is defined in broad terms. In relation to the transfer of property, it includes a disposal of property by assignment, creation of a trust or any other manner or the provision of property. For the transfer of services, it includes such concepts as allow, confer, give, grant, perform or provide.

    Last modified: 05 Dec 2006QC 18000