This chapter contains the following:
| BIM70501 | A matter of fact |
| BIM70505 | Commencement: general principles |
| BIM70510 | Commencement: manufacturers and retailers |
| BIM70515 | Commencement: high technology businesses |
| BIM70520 | Commencement: mining and similar businesses |
| BIM70525 | Commencement: trading before company formation |
| BIM70530 | One trade or more than one trade: general principles |
| BIM70535 | One trade or more than one trade: companies |
| BIM70540 | One trade or more than one trade: decided cases |
| BIM70545 | One trade or more than one trade: trades and professions |
| BIM70550 | One trade or more than one trade: same trade by different entities |
| BIM70555 | One trade or more than one trade: losses |
| BIM70560 | Link to post cessation receipts and expenses |
| BIM70565 | Cessation: general principles |
| BIM70570 | Cessation: death and insolvency |
| BIM70575 | Cessation: collection of trade debts |
| BIM70580 | Cessation: break in activities |
| BIM70585 | Cessation: professions and vocations |
| BIM70590 | Changes in scale, nature or location of trade: general principles |
| BIM70595 | Changes in scale, nature or location of trade: organic unity |
| BIM70600 | Changes in scale, nature or location of trade: part-time to full-time |
| BIM70605 | Changes in scale, nature or location of trade: relocations |
| BIM70610 | Changes in scale, nature or location of trade: changes in residence status |
| BIM70615 | Changes in scale, nature or location of trade: business expansion |
| BIM70620 | Succession and changes in ownership: what is a succession? |
| BIM70625 | Succession and changes in ownership: professions and vocations |
| BIM70630 | Succession and changes in ownership: effect of succession on basis of assessment |
| BIM70635 | Succession and changes in ownership: partial changes in ownership |
| BIM70640 | Succession and changes in ownership: succession and part-trades |
| BIM70645 | Succession and changes in ownership: general principles |
| BIM70650 | Succession and changes in ownership: factors affecting succession |
| BIM70655 | Succession and changes in ownership: insolvency |
| BIM70660 | Succession and changes in ownership: date of succession |
| BIM70665 | Succession and changes in ownership: apportionment of profits |
| BIM70670 | Succession and changes in ownership: death |
| BIM70675 | Succession and changes in ownership: expansion by acquiring a business as a going concern |
| BIM70680 | Succession and changes in ownership: mergers |
| BIM70685 | Succession and changes in ownership: demergers |
| BIM70690 | Professional work in progress at cessation |
