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  • Records relating to shares in companies and units in unit trusts



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    Most of the records that you need to keep to work out your capital gains tax when you dispose of these investments will be given to you by the company, the unit trust manager or your stockbroker. It is important for you to keep everything that they give you in relation to your shares and units.

    These records will generally provide the following important information:

    • the date of purchase of the shares or units
    • the amount paid to purchase the shares or units
    • the date and amount of any calls if shares were partly paid
    • the sale price if you sell them
    • any commissions paid to brokers when you buy or sell them.

    There are special capital gains tax rules for certain shares and units which may affect the records you keep - for example, bonus shares and units, rights and options and employee shares. See chapter 6 for more information.

    Last modified: 18 Sep 2009QC 18323