(1) This section applies to a collectable you own that:
(i) artwork, jewellery, an antique or a coin or medallion; or
(ii) a rare folio, manuscript or book; or
(iii) a postage stamp or first day cover; and
(b) you last acquired before 16 December 1995.
(2) A capital gain or capital loss you make from the interest is
disregarded if the first element of its cost base is $500 or less.