A-Z index


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.
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.