A-Z index

Investing

Investigate before you invest
You may be invited to put your money into a 'tax-effective' arrangement that you suspect may be too good to be true. Check that the promoter and the investment scheme are legitimate and seek independent professional advice.
Investing
Australian residents are taxed on their worldwide income, so whether you have investments in Australia or overseas there are tax aspects to obtaining, owning and disposing of them. Find out how to meet your obligations and make sure you don't pay more tax.
Investing in Australia
Foreign residents are taxed in Australia on income earned from their Australian investments. For interest, unfranked dividends and royalties, tax is generally withheld in Australia at the time of payment. But if you receive rental income from Australian properties or capital gains from selling Australian assets, you must declare these amounts in an Australian tax return.
Investing in bank accounts and income bonds
Bank interest and bonuses from income bonds are income for tax purposes, even if you are a foreign resident or the account is in a child's name.
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.
Managed investment trusts
You must show any income or credits you receive from any managed investment product on your tax return.
Tax planning
You have the right to arrange your financial affairs so as to keep your tax to a minimum. Tax planning arrangements that go beyond the policy intent of the law and involve deliberate approaches to exploit the tax system are tax avoidance schemes. We support people who do the right thing and are fair but firm with those who don’t.
Tax-smart investing: What Australian property investors need to know
Tips to help you be a tax-smart property investor. (NAT 12917)