• Appendix 3 Flowcharts

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    Flowchart 3.1

    Treatment of bonus shares issued on or after 20 September 1985

    Flowchart 3.2

    Treatment of bonus units issued on or after 20 September 1985

    Flowchart 3.3

    Treatment of rights or options:

    • to acquire shares where the rights or options were issued directly to you by the company (but not under an employee share scheme) for no payment because you were a shareholder, or
       
    • to acquire units where the rights or options were issued directly to you after 28 January 1988 by the trust for no payment because you were a unit holder.
     

    Flowchart 3.4

    Treatment of rights or options:

    • to acquire shares where the rights or options were acquired by you from an individual or entity that acquired them as a shareholder in the company, or
       
    • to acquire units where the rights or options were issued after 28 January 1988 and were acquired by you from an individual or entity that acquired them as a unit holder in the trust.
     

    Flowchart 3.5

    Treatment of rights or options to acquire shares or units:

    • you paid for and which were issued directly to you from the company (but not under an employee share scheme) or trust, or
       
    • you acquired from an individual or entity that was not a shareholder or unit holder.
     

    Flowchart 3.6

    The capital gains tax (CGT) main residence exemption rules when you sell a dwelling you inherited.

    Real estate and main residence needs to be read with this flowchart.

    Last modified: 10 Sep 2010QC 28058