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  • Investments and assets

    When you invest, the profits or returns you make may become part of your income for tax purposes. Many expenses you incur relating to your investments are deductible – for example, interest on money you borrow to buy shares.

    Australian residents for tax purposes are taxed on their worldwide income. There are tax implications you need to be aware of when you obtain, own or dispose of investments regardless of if they are in Australia or overseas.

    Understanding how tax works for your investments helps ensure you don't pay more tax than you need to.

    You can also find helpful factsheets in the Investors toolkit.

    Residential rental properties
    Find out what you need to do if you own a residential rental property.

    Holiday homes
    Find out about deductions and tax implications if you own a holiday home.

    Vacant land and subdividing
    Find out about the tax treatment of land and the proceeds from selling it.

    Investing in bank accounts and income bonds
    Find out about paying tax on income from bank accounts or income bonds.

    Investing in shares
    Find out about dividends from shares and the tax implications of obtaining, owning and disposing of shares.

    Crypto asset investments
    How to treat investments in crypto assets (also called crypto or cryptocurrency) for tax purposes in Australia.

    Managed investment trusts
    Find out about income and losses from managed investment trusts.

    Keeping good investment records
    Check which records you should keep and for how long for your investments.

    Interest, unfranked dividends and royalties
    Find out about paying tax on interest, unfranked dividends and royalties as a foreign resident and check which tax rate applies.

    Last modified: 29 Jun 2022QC 22800