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Shares

Children's share investments
If your child is under 18 years, and they buy shares, there is information on quoting a tax file number, declaring dividends and lodging a tax return that may help.
Debt and equity tests
The New Business Tax System (Debt and Equity) Act 2001 determines what is equity in a company and what is debt in an entity for tax purposes.
Investing in shares
Dividends (income from shares) are considered income for tax purposes. You can claim deductions for costs related to the dividend income, such as management fees and interest on money you borrowed to buy the shares.