About this guide

You and your shares 2022 (NAT 2632) will help you, as an Individual who holds shares or bonds as an investment, find out:

• how dividends received by Australian resident and non-resident individuals are taxed, and
• the type of expenses you may be able to claim against dividend income.

If you acquired shares after 19 September 1985, capital gains tax (CGT) may apply when you dispose of them.

For more information, see Personal investors guide to capital gains tax 2022.

This guide will also help people who carry on a business of trading in shares. However, it does not deal with the specific taxation of shares held as trading stock or with the profits or losses arising from the disposal of such shares. If you need further advice on these aspects of owning shares, contact us or a recognised tax adviser.

Recognised tax adviser means:

• a registered tax agent, BAS agent or tax (financial) adviser
• a legal practitioner.

Continue to

• Basic concepts