Generally, you should keep records of both income and deductions relating to your share investment for 5 years from 31 October 2025 or the date you lodge your tax return, whichever is later.
Remember that your investment in shares (or other assets such as instalment receipts) may also give rise to a capital gain when you dispose of them. For CGT purposes, you'll need to keep detailed records of any shares or other assets you acquired on or after20 September 1985 or of any other related transaction. You'll need to keep those records for 5 years after you dispose of the shares or other assets.
You must keep records setting out in English the following:
- the date you acquire the asset
- any amounts that form part of the cost base of the asset
- the date you dispose of the asset
- the capital proceeds from the sale.
You can choose to enter information from your CGT records into an asset register. Keeping an asset register may enable you to discard records that you may otherwise be required to keep for long periods of time. For more information, see:
- Guide to capital gains tax 2025
- Taxation ruling TR 2002/10 Income tax: capital gains tax: asset register.
Keep all the information that a company gives you about your shares. It may be important when calculating your CGT liability after you dispose of them. You must also keep records relating to your ownership of assets for 5 years from the date you dispose of them.
Continue to: Private company transactions treated as dividends
Return to: Off-market share buy-backs