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CGT events affecting shares and units
If you own shares or units, some events which may result in a capital gain or loss include: switching units in a managed fund from one fund to another, acquiring or disposing of shares as a result of a takeover or merger, and receiving bonus shares or units.
Carrying on a business of share trading
What is carrying on a business of share trading? The difference between a share trader and a share holder.
Children's share investments
Information about who is responsible for paying tax on dividends received from share investments made by or on behalf of children.
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.
Identifying when shares or units were acquired
It is important to know when shares were acquired for the purpose of calculating any capital gain or loss.
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.
Non-assessable payments
The cost base of shares or units for capital gains tax (CGT) calculations may need to be adjusted if you receive a non-assessable payment without disposing of your shares or units.
Shares - helping you to avoid common mistakes
This page contains information to help you avoid common mistakes when claiming deductions and declaring income for your shares.
Shares and other securities that become worthless
General advice for Australian resident investors about claiming capital losses on shares and securities that are declared worthless.
Shares in a company in liquidation or administration
Explains a shareholder's rights when they have shares in a company who has been placed into liquidation or administration.
Takeovers and mergers, scrip-for-scrip rollover
If a company in which you own shares is taken over or merges with another company, you may have a CGT obligation if you are required to dispose of your existing shares.