Investment essentials

Basic topics

Rental properties

Capital gains tax

Interest income

Tax-smart investing: What share investors need to know

Tips to help you be a tax-smart share investor.

Income from dividends

Dividends paid to shareholders are assessable income in the year they are paid and are to be included on the shareholder's tax return.

Interest and dividend deductions

A guide to deductions you can claim against income from dividends and interest.

Claiming losses from the disposal of investments

This page contains information on the tax treatment of losses made when disposing of your investments.

Refunding franking credits - individuals

An explanation of when individuals are eligible for a refund of excess franking credits and how to apply for a refund.

You and your shares 2008-09

Explains the income you declare, deductions and credits you can claim, and records you need to keep if you hold shares or convertible notes as an investment. NAT 2632-6.2009.

Childrens share investments

Information about who is responsible for paying tax on dividends received from share investments made by or on behalf of children.

Employee share schemes - record keeping

Describes the records you need to keep if you receive shares or rights from an employee share scheme.

Gifts of shares valued $5,000 or less

From 1 July 2007, if you make a gift of listed shares valued at $5000 or less that you acquired at least 12 months earlier, you could be eligible to claim a deduction. This fact sheet explains the requirements for such gifts to be tax deductible. (NAT 71222)

Retail Premiums paid to shareholders where share entitlements not taken up or not available

This Fact Sheet contains information for shareholders about the tax consequences of retail premiums paid to them where share entitlements were not taken up by or not available to them.

Trusts