Take a Paws, page-33691

So basically this is my question
if you sell a bunch of gold coins which are legally collectables and you bought them many years ago for $500 or less which means you pay no CGT on the sale when you sell them, because they are collectables,is it legally necessary to disclose this to your accountant when you do your tax return or not? As your not gonna pay CgT anyway.
cheers