How this guide helps you and how to get a copy of the guide.
Shares and dividends
You and your shares 2023 (NAT 2632) will help you, as an individual who holds shares or bonds as an investment, find out the following:
- how dividends received by Australian resident and non-resident individuals are taxed
- 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. See, Personal investors guide to capital gains tax 2023.
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.
Get the publication
You can download this guide in portable document format (PDF) or have a copy sent to you in the post.
Go to You and your shares 2023This link opens in a new window on our Publications Ordering Service (POS) at iorder.com.au to get a copy.
Continue to: Basic concepts