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Records relating to shares in companies and units in unit trusts

Last updated 3 March 2016

Most of the records you need to keep to work out your CGT when you dispose of shares in companies or units in unit trusts (including managed funds) will be given to you by the company, the unit trust manager or your stockbroker. It is important for you to keep everything they give you in relation to your shares and units.

These records will generally provide the following important information:

  • the date of purchase of the shares or units
  • the amount paid to purchase the shares or units
  • details of any non-assessable payments made to you during the time you owned the shares or units
  • the date and amount of any calls if shares were partly paid
  • the sale price if you sell them, and
  • any commissions paid to brokers when you buy or sell them.

There are special CGT rules for certain shares and units which may affect the records you keep – for example, bonus shares and units, rights and options, and employee shares. See chapter 5 for more information.