Other assets


This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

Assets that are not collectables or personal use assets include:

  • land
  • shares in a company
  • rights and options
  • leases
  • units in a unit trust
  • instalment receipts
  • goodwill
  • licences
  • convertible notes
  • your home (see Exemptions)
  • contractual rights
  • foreign currency
  • any major capital improvement (above the improvement threshold) made to certain land or pre-CGT assets. Improvement thresholds are listed in the table on the next page.
Last modified: 06 Oct 2009QC 27417