Deemed consideration for unquoted share transfers treats prescribed fair market value as sale consideration, subject to prescribed exceptions. A deeming provision treats the prescribed fair market value as the full value of consideration for capital gains purposes when consideration for transfer of a share other than a quoted share is less than that prescribed fair market value; applicability is subject to classes of persons and conditions as may be prescribed, and a quoted share is defined by regular quotation on a recognised stock exchange reflecting ordinary-course transactions.