Full value of consideration guides capital gains valuation; deemed values apply for transfers and adequacy is irrelevant. The full value of consideration is the total price received for a capital asset without deduction; statutory deeming provisions substitute alternative measures-such as market value, fair market value, stamp duty value or prescribed valuation for unquoted shares-in defined situations, and adequacy of consideration, timing of payment, or instalments do not affect computation; exchanges use the market value of the property transferred.