Asset Type This dimension categorises information according to the type of asset. Aircraft This type of asset relates to aircraft. Watercraft This type of asset relates to boats, ships and other watercraft. Rail Rolling Stock This type of asset relates to rail rolling stock. Road Vehicle This type of asset relates to road vehicles. Transport Equipment Other Than Road Vehicles This type of asset relates to transport equipment other than road vehicles. Industrial Machinery And Equipment This type of asset relates to industrial machinery and equipment. Computer Software This type of asset relates to computer software. Computers And Computer Peripherals This type of asset relates to computers and computer peripherals. Electronic Machinery And Electrical Machinery This type of asset relates to electronic machinery and electrical equipment. Communications Equipment This type of asset relates to communications equipment. Other Plant And Equipment This type of asset relates to other plant and equipment. Land This type of asset relates to land. Dwellings Buildings And Structures This type of asset relates to dwellings, buildings and other structures. Intangible Assets This type of asset relates to intangible assets. Wastewater Management Protection Equipment This type of asset relates to wastewater or sewage management protection equipment. Solid Waste Management Protection Equipment This type of asset relates to solid waste management protection equipment which excludes wastewater and sewage protection equipment. Air Emissions Protection Equipment This type of asset relates to air emissions protection equipment. Locomotives This type of asset relates to locomotives. Other Transport Vehicle This type of asset relates to transport vehicles other than road vehicles, aircraft, locomotives, rail rolling stock and watercraft. Australian Residential Real Property Relates to Australian residential real property assets Australian Non Residential Real Property Relates to Australian non-residential real property assets Overseas Real Property Relates to overseas real property assets Australian Shares Relates to Australian shares assets Other Assets Relates to assets that are not detailed elsewhere Listed Company Shares Any shares in companies that are listed on an Australian securities exchange. It does not include shares in privately owned companies whereby those shares are not publicly traded. Shares in a privately owned company should be included in 'other shares'. Listed Unit Trusts Any units in a unit trusts listed on an Australian securities exchange. Other Shares Any shares that are not listed on an Australian securities exchange, such as privately held shares listed on a foreign securities exchange, but not also on an Australian securities exchange. For example, shares listed on the New York Stock Exchange Real Property AUS Any real property including land and buildings that are situated in Australia Capital Gains Trust Distributions Distributions from trusts can include different amounts but only the following types of amounts are relevant for CGT purposes: - distributions of all or a part of the trusts income where the trust's net income for tax purposes includes a net capital gain - distributions or other entitlements described as being referable to a specific capital gain or gains and - distributions of non-assessable amounts Collectables Collectables and personal use assets are assets relating to personal artwork, jewellery, antiques and any asset which qualifies as being a collectable for personal use CGT Other Any other capital asset or asset related transaction (events) which has resulted in a capital gain or loss and does not fall within any other defined category Other Units Any units in a unit trust that are not listed on an Australian securities exchange, such as a privately held units or units listed on a foreign securities exchange, but not also on an Australian securities exchange. For example, units listed on the New York Stock Exchange.