| CTM48861 | Contents |
| CTM48862 | Deduction of tax from distributions made by Property AIFs |
| CTM48863 | Gross payments and categories of investors entitled to receive gross payments |
| CTM48864 | the reasonable belief test with respect to gross payments |
| CTM48865 | Certificates of deduction of tax |
| CTM48866 | Submitting returns |
| CTM48867 | Collection and payment of tax |