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  • Rights and options you paid to acquire from a company or trust – or that you acquired from another person


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

    End of attention

    If you acquired your rights or options on or after 20 September 1985, they are treated much like any other CGT asset and are subject to CGT.

    Flowcharts 3 and 4 in appendix 3 summarise the different rules applying to the treatment of rights or options to acquire shares or units.

    Last modified: 04 Mar 2016QC 27527