CGT Assets Specific Inclusions

The following items are specifically included by the Capital Gains Tax rules in the definition of “CGT Assets”:

  • goodwill
  • a partnership interest or asset
  • land and buildings
  • shares in a company
  • units in a unit trust
  • options
  • debts
  • contractual rights
  • foreign currency

This page was last modified on 14 July 2015