- The principle place of residence of an individual, provided that it has been owned by the individual continuously for the last 3 years before disposal and lived in at least 2 years of those 3 years (calculated on a daily basis).
- If the profit/gain is less than 50,000 and if the total profits gained within the year (through multiple gains) is less than 600,000
- Investment asset realised in two or more parts
- Realisation of investment asset that is jointly owned
- A property or land gifted to blood relations
- Trading stock or depreciable asset