What this guide is not designed to do



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

End of attention

This guide does not cover your capital gains tax obligations when you sell other assets such as:

  • a rental property
  • collectables (for example, jewellery, art, antiques and collections) or
  • assets for personal use (for example, a boat you use for recreation).

It also does not cover more complex issues relating to shares and units or to shares and units owned by companies, trusts and superannuation funds. For these, refer to the Guide to capital gains tax.

Handy hint

We may have used some terms that are not familiar to you. The first time these words are used, they are linked to their entry in Explanation of terms.

If you feel this guide does not fully cover your circumstances, please:

Note-Small business concessions

If you are involved in the sale of shares or units in relation to a small business, you may wish to get the publication Capital gains tax concessions for small business .

Last modified: 06 Oct 2009QC 27431