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  • Your securities (share and unit) records in ATO online

    Access to shares, stapled security and unit transactions in ATO online and the capital gains tax summary calculation.

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    Access to securities transactions

    You and your tax agent can access third party data that we hold for shares, stapled security and unit transactions through ATO online services.

    Downloads available in our online services contain data records reported to us in a standardised form. These records are made available to help you comply with your tax obligations relating to shares, stapled securities or unit holdings.

    Don't rely only on the information in these records. You must review your own records to verify that the information is complete and correct. Our information may be incomplete because:

    • an organisation has not supplied data yet
    • our processing has not been completed
    • we have received data that could not be matched to you with high confidence
    • the data did not pass all validation processing checks.

    Review the Transaction Type and Transaction Description columns in your data download to see if you have to report and pay tax on your securities.

    For instructions on how to work out which securities have been sold see Identifying when shares or units are acquired.

    For more information on the other records in the data download see Understanding your data download report.

    Understanding your data download report

    Use the definitions in the tables below to understand the fields in your data download report.

    Download fields – all records

    All records will contain the following fields in the data download report.

    Table: All records data download report field definitions



    Security identifier

    This field contains one of the following, the:

    • APIR code – these are 9 characters with the last 2 characters as per the ISO 3166-2 country code of the participant.
    • Listed securities code – these are a minimum of 3 characters and will match the code used to identify the security on the relevant financial market, such as the ASX.
    • Australian business number (ABN) – ABNs are 11 digit numbers.


    Security name

    This is the full business name of the issuer of the security.

    Financial year

    The financial year runs from 1 July to 30 June each year. This field shows which financial year the transaction occurred in – for example, the report will show 2018–19.

    Investor count

    The number of investors in the account.

    Account ID

    The account reference number provided by the reporter.


    This is the identification number given to the investor by the broker or by the issuer of the securities.

    A security reference number (SRN) is allocated by an issuer to identify a holder on an issuer sponsored or certificated sub-register.

    Holder Identification Number (HIN) is a number identifying registration on the Clearing House Electronic Subregister System (CHESS).

    Transaction date

    This is the date the transaction occurred and will be the acquisition date or disposal date for the shares or units.

    Quantity change

    This indicates the impact on the quantity from the transaction. Possible values are:

    • increase
    • decrease
    • no change.


    Transaction type

    Each record is categorised as a particular transaction type which is reported to assist in understanding the impact of each transaction.

    Transaction description

    The description provides further detail on the impact of each transaction. For more information see Shares, units and similar investments.


    This is the number of shares or units in the transaction.

    Download fields – securities reported using the transaction method

    If a third party reported data on securities you hold using the transaction reporting method, the following fields may be included in the table on the data download.

    Table: Securities reported using the transaction method download fields definitions



    Unit amount

    The price per share or unit.


    The price per share or unit multiplied by the quantity of shares or units in the transaction.

    Tax deferred amount

    The total value of any tax deferred payment.

    Related ID

    This field contains a security ID to link transactions where a corporate action has impacts across more than one security.

    Download fields – summary of CGT calculation

    There may be a summary of a capital gains tax (CGT) calculation included in the data download. This only includes disposals with a cost base calculation and will contain the following additional fields as reported to us.

    Table: Summary of CGT calculation



    Parcel Selection Method

    Shares or units bought at different times may have different cost bases and this will affect the amount of your gain or loss.

    This field indicates the basis on which the reporting entity calculated your estimated gain. Possible values are:

    • ALL – all securities sold
    • FIFO – first in first out
    • HCFO – highest cost first out
    • LIFO – last in first out
    • OTHR – other method.


    Number of disposed securities that were acquired in the last 12 months

    This field indicates how many of the securities reported in the quantity field (number of all securities in the transaction), were acquired within the last 12 months.

    Tax deferred amount

    The tax deferred distributions associated with the parcel of securities over the entire time they were held.

    CGT original acquisition amount

    This is the amount originally paid to acquire the shares or units.

    Cost base

    The cost base of a CGT asset is generally the cost of the asset when the investor bought it. However, it also includes certain other costs associated with acquiring, holding and disposing of the asset. If the transaction results in a capital loss from these events, the reduced cost base of the CGT asset should be reported here.


    The amount of money or the value of any asset the investor receives or is entitled to receive as a result of a CGT event.

    Gross gain or loss

    The gross capital gain or loss taking into account all the elements of the cost base and any reductions for tax deferred distributions or returns of capital.

    Discounted gain

    The capital gain amount taking into account any discount that the taxpayer may be eligible for. If you made a loss or the reporter has not calculated this information, this field may be zero (0).

    Last modified: 15 Jun 2023QC 60687