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.