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Shares and similar investments

Find out what can trigger a CGT event, such as selling shares or receiving certain distributions.

Last updated 29 June 2023

Check if you are an investor or trader, and how it affects tax on your shares or units in a fund.

When CGT applies to shares and units
Find out what can trigger a CGT event, such as selling shares or receiving certain distributions.

Keeping records of shares and units
How to identify which shares you have sold, when you acquired them, and the records you need.

Share investing versus share trading
Work out if you are investing or trading in shares, and the difference it makes to your tax.

When you can claim losses on shares and units
Find out what triggers a claimable loss on shares and units, and how you claim it in your tax return.

Share buy-backs
How your tax is affected if you sell your shares back to the company.

Dividend reinvestment plans
How tax applies to your dividend if you use it to buy more shares from the same company.

Demergers CGT rollover for shareholders and unit holders
Find out if you should defer your gain or loss when a corporate group demerges.

CGT listed investment companies concession
Find out about dividends from a listed investment company (LIC) that include a LIC capital gain amount.

Investments in a company in liquidation or administration
Check if you can realise a capital loss on shares or investments in a company in liquidation or administration.

Trust non-assessable payments (CGT event E4)
When trusts make non-assessable payments to beneficiaries, CGT event E4 may occur.

Related pages

Calculating your CGT
Use the calculator or steps to work out your CGT, including your capital proceeds and cost base.

Bonus shares
What happens when a company you have shares in gives you additional shares.

Bonus units
What happens when a managed fund or unit trust gives you additional units.

Convertible notes
Find out if your gains from convertible notes are ordinary income or capital gains.

Corporate group restructures – consequences for shareholders
Get details of the tax effects for some of the biggest corporate restructures.

Demutualisation of insurance companies
What to do if your insurance company demutualises and gives you shares or cash.

Investments in foreign hybrids
How CGT works if you invest in an entity that is taxed as a company here and a partnership overseas.

Managed investment fund (trust) distributions
Find out if your distribution is a capital gain, and how to report it in your tax return.

Non-assessable payments in relation to shares and units
Check if you should adjust the cost base of your shares or units.

Rights and options to acquire shares or units
How to account for your new shares or units if you exercise a right or option.

Stapled securities
How CGT applies when different units or shares are bound together.

Takeovers and mergers, scrip-for-scrip rollover
Find out if you can defer CGT on your shares when there is a takeover or merger.

Find out which things trigger CGT, such as selling shares or receiving certain distributions.

How to identify which shares you have sold, when you acquired them, and the records you need.

Work out if you are investing or trading in shares, and the difference it makes to your tax.

Find out what triggers a claimable loss on shares and units, and how you claim it in your tax return.

How your tax is affected if you sell your shares back to the company.

How tax applies to your dividend if you use it to buy more shares from the same company.

Find out if you should defer your gain or loss when a corporate group demerges.

Find out if you're entitled to a tax deduction from a listed investment company that include a LIC capital gain amount.

Check if you can realise a capital loss on shares or investments in a company in liquidation or administration.

Unit trusts often make non-assessable payments to unit holder.

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