You and your shares 2025 (NAT 2632) will help you, as an individual if you hold shares or bonds as an investment, find out the following:
- how dividends you receive as an Australian resident or a non-resident individual 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. For more information, see Personal investors guide to capital gains tax 2025.
This guide will also help people who carry on a business of trading in shares. It doesn't deal with the specific tax on 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, see Investing in shares or speak to a registered tax adviser.
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