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
  • goodwill
  • licences
  • convertible notes
  • your home (see Exemptions)
  • contractual rights
  • foreign currency, and
  • any major capital improvement made to certain land or pre-CGT assets.
Last modified: 04 Mar 2016QC 27527