what is a passive acquistion and deliberatea acquitsio. This looks at what the dominant purpose was at the time of acquisition is and if the dominant purpose is to dispose then CB4 would apply. ACQuistion should be deliberate rather than a passive acquisition. If it is a passive acquisition such as someone giving you smtg or u inherited, then CB4 wont apply. On the facts here, do we think it is a passive acquisition on deliberate acquisition on the facts, in sub part b? It is a passive acquisition because she has just been given jewelry by her mother in law. She has not done anything to get this jewelry. Because it is a passive acquisition CB4 won't apply. Q1c - looking at CB4