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Other assets

Last updated 5 October 2009

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.