Scott Morrison (Cook, Liberal Party, Treasurer) Share this | Hansard source

rights and options, trust distributions, convertible notes, licences, major capital improvements made to certain land or pre-CGT assets, contractible rights, collectables, jewellery, artwork, the right to enforce a contractual obligation, foreign currency, interest in a partnership action and interest in a partnership that is not an interest in a partnership asset, and bitcoin. They want to build a 50 per cent increase on capital gains tax on all of those assets. At a time when we are trying to encourage investment in the transition of our economy, their policy is one big fat tax on investment.

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