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Chapter 5-Investment in shares and units

Last updated 5 October 2009

This chapter explains your CGT obligations if you sold or otherwise disposed of any shares or units in a unit trust (including a managed fund) in 2001-02. For information about distributions from a unit trust in 2001-02, see chapter 4.

Note-Managed fund

A managed fund is a unit trust. Where we refer to a unit trust in this guide we are also referring to a managed fund.

Note-Listed investment companies

From 1 July 2001, if a listed investment company (LIC) pays a dividend to you that includes an LIC capital gain amount, you may be entitled to a deduction. If you have received such an amount you should refer to the publication You and your shares.