You and your shares 2025
Guide for individuals with share or bond investments, declaring income or credits, deductible expenses and records.
Published 29 May 2025
How to get a copy of You and your shares 2025.
Find out about your obligations if you hold shares or bonds as an investment.
Basic concepts relating to you and your shares.
Dividends, distributions and tax on amounts you receive.
Claiming a franking tax offset and franking credits from partnerships or trust distributions.
Ownership of shares, rights and options, and what to do for warrants, liquidation, mergers, takeovers or buy backs.
Types of records you need and how long to keep them for share investments.
Division 7A and private company transactions treated as dividends.
Division 7A and trust loans, payments and forgiven debts treated as dividends.
Check what to do on the sale or disposal of bonds and convertible notes issued by a company or in a foreign currency.
QC104534