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  • Bonus shares and bonus units



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

    End of attention

    Bonus shares are additional shares received by a shareholder in respect of shares already owned. These shares may be received by a shareholder wholly or partly as a dividend. The shareholder may also pay an amount to get them.

    Bonus units may also be received in a similar way.

    The CGT rules for bonus shares and bonus units are very similar. If you have sold bonus shares or bonus units, see Guide to capital gains tax 2005–06.

    Last modified: 06 Oct 2009QC 27788