Shares

Children's share investments

If your child is under 18 years old and they buy shares, find out about quoting a TFN and declaring dividends.

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

Find out about the tax implications when obtaining, owning and disposing of shares, including receiving dividends.