Definitions
71 Definitions
In this Division—
gain and loss are to be construed as extending only to gain or loss in money or other property, but as extending to any such gain or loss whether temporary or permanent; and—
gain includes a gain by keeping what one has, as well as a gain by getting what one has not; and
loss includes a loss by not getting what one might get, as well as a loss by parting with what one has;
goods except in so far as the context otherwise requires, includes money and every other description of property except land and includes things severed from the land by stealing;
property includes money and all other property real or personal including things in action and other intangible property.
In this Division property shall be regarded as belonging to any person having possession or control of it, or having in it any proprietary right or interest (not being an equitable interest arising only from an agreement to transfer or grant an interest).
S. 72 substituted by No. 8425 s. 2(1)(b).
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