249N   Obtaining gain or causing loss—meaning

For the purposes of this Part:

(a)  a gain means gain in money or other property, whether temporary or permanent, and includes keeping what one has, and obtaining a gain means obtaining a gain for oneself or for another, and

(b)  a loss means loss in money or other property, whether temporary or permanent, and includes not getting what one might get, and causing a loss means causing a loss to another.